1099-MISC (Miscellaneous Income) | 1099online.com

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1099-MISC (Miscellaneous Income)

What to report Amount to report To IRS To Recipient (Unless indicated otherwise)
Rent or royalty payments; prizes and awards that are not for services, such as winnings on TV or radio shows. $600 or more, except $10 or more for royalties March 1st* February 1st
Payments to crew members by owners or operators of fishing boats including payments of proceeds from sale of catch. All amounts March 1st* February 1st
Section 409A income from nonqualified deferred compensation plans (NQDCs). All amounts March 1st* February 1st
Payments to a physician, physicians’ corporation, or other supplier of health and medical services. Issued mainly by medical assistance programs or health and accident insurance plans. $600 or more March 1st* February 1st
Fish purchases paid in cash for resale $600 or more March 1st* February 1st
Crop insurance proceeds $600 or more March 1st* February 1st
Substitute dividends and tax-exempt interest payments reportable by brokers $10 or more March 1st* February 16
Gross proceeds paid to attorneys. $600 or more March 1st* February 16

(*) = Due date is March 31st if filed electronically