1099-MISC Forms

1099-MISC Forms are used to report miscellaneous income to the IRS. A 1099-MISC form must be used when reporting amounts paid to individuals, other than those for salaries and wages, if those payments exceed $600 for the year. The date for filing Form 1099-MISC is the same as those for the IRS W-2, Wage and Tax Statement.

Copy A - For Internal Revenue Service Center
Copy 1 - For State Tax Department
Copy B - For Recipient
Copy 2 - To be filed with recipient's state income tax return, when required
Copy C - For Payer