Am I required to file a Form 1099 or other information return?

• Made a payment
• Received a payment and other reporting situations
• Not required to file information returns
• Filing Information

Made a payment

If, as part of your trade or business, you made any of the following types of payments, use the link to be directed to information on filing the appropriate information return.

• A payment exceeding the amount of the reporting threshold for the following during the year (Form 1099-NEC):
  • Services performed by someone who is not your employee (including parts and materials)
  • Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish
  • Payments to attorneys (including law firms or other providers of legal services)

Note: For payments made before 2026, the reporting threshold is $600. For payments made in 2026, the reporting threshold is $2,000. For payments made after 2026, see Pub. 1099 for the inflation-adjusted reporting threshold.

Note: You must also file Form 1099-NEC for each person from whom you withheld any federal income tax (Box 4) under the backup withholding rules, regardless of the amount of the payment.

• A payment equaling or exceeding amount of the applicable reporting threshold for the following during the year (Form 1099-MISC):
  • Rents (Box 1)
  • Royalties (Box 2)
  • Other income (Box 3), including prizes and awards
  • Fishing boat proceeds (Box 5)
  • Medical and health care services (Box 6)
  • Substitute payments in lieu of dividends or interest (Box 8)
  • Crop insurance proceeds (Box 9)
  • Gross proceeds paid to an attorney, for example in a settlement agreement (Box 10, but payments to attorneys for services are reported on Form 1099-NEC)
  • Fish purchased for resale (Box 11)
  • Section 409A deferrals (Box 12)
  • Nonqualified deferred compensation (Box 15)

Note: See Pub. 1099 for the applicable reporting threshold, which may vary by payment type.

Note: You must also file Form 1099-MISC for each person from whom you withheld any federal income tax (Box 4) under the backup withholding rules, regardless of the amount of the payment.

Note: It is important that you report each payment on the proper form and in  the proper box on the form. Refer to the instructions for more information.

Other payments you may need to report include:

• Interest on a business debt to someone (excluding interest on an obligation issued by an individual) (Form 1099-INT)
• Dividends or other distributions to a company shareholder (Form 1099-DIV)
• Distribution from a retirement or profit plan or from an IRA or insurance contract (Form 1099-R)
• Payments to merchants or other entities in settlement of reportable payment transactions, that is, any payment card or third party network transaction (Form 1099-K)

Received a payment and other reporting situations

If, as part of your trade or business, you received any of the following types of payments, use the link to be directed to information on filing the appropriate information return.

• Mortgage interest (including points) or reimbursements of overpaid interest from individuals (Form 1098)
• Proceeds from the sale or exchange of real estate (Form 1099-S)
• Proceeds from the sale covered security belonging to your customer (Form 1099-B)
• Release of a debt secured by property or someone abandoned property that was subject to the debt (Form 1099-A) or other debt forgiveness (Form 1099-C)
• Direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment (Form 1099-MISC)

Other reporting situations:

• You are an issuer of a security taking a specified corporate action that affects the cost basis of the securities held by others (Form 8937)

Filing Information

To order official printed versions of IRS information returns for filing with the IRS and all other applicable copies of the form, go to IRS.gov/EmployerForms. We’ll mail you the forms you request and their instructions, as well as any publications you may order. The order limit for most information returns is 10, due to the e-file requirement. 

Note: The official printed version of the IRS form mailed to you includes a scannable Copy A, but self-printed copies of Copy A downloaded from the IRS website are not scannable. Copy A downloaded from the IRS website is for informational purposes only and is not scannable.  A penalty may be imposed for filing forms that cannot be scanned.

You can use IRS systems to electronically file most information returns. File for free through the Information Returns Intake System (IRIS) Taxpayer Portal or use software through IRIS Application to Application (A2A). See IRS.gov/InfoReturn and IRS.gov/IRIS for details.

Additional information

• If you are a recipient or payee of an incorrect Form 1099-MISC, contact the payor. If you cannot get the form corrected, attach an explanation to your tax return and report your income correctly.
• If you are a recipient or payee expecting a Form 1099-MISC and have not received one, contact the payor.

Not required to file information returns

You are not required to file information return(s) if any of the following situations apply:

• You are not engaged in a trade or business.
• You are engaged in a trade or business and
  • the payment was made to another business that is incorporated, and the payment is not for medical or legal services or
  • the sum of all payments made to the person or unincorporated business is less than the reporting threshold for the taxable year

Need help? If you have questions about information reporting, you may call 866-455-7438 (toll-free) or 304-263-8700 (not toll-free). Persons with a hearing or speech disability with access to TTY/TDD equipment can call 304-579-4827 (not toll-free). The IRS welcomes calls via your choice of relay. Deaf or hard of hearing taxpayers using a relay service may call any of our toll-free numbers.