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Form 1099-MISC - Miscellaneous Income

What to Report on Form 1099-MISC

Rent or royalty payments; prizes and awards that are not for services, such as winnings on TV or radio shows. Payments to crew members by owners or operators of fishing boats including payments of proceeds from sale of catch. Section 409A income from nonqualified deferred compensation plans (NQDCs). Payments to a physician, physician's corporation, or other supplier of health and medical services. Issued mainly by medical assistance programs or health and accident insurance plans. Payments for services performed for a trade or business by people not treated as its employees. Examples: fees to subcontractors or directors and golden parachute payments. Fish purchases paid in cash for resale. Substitute dividends and tax-exempt interest payments reportable by brokers. Crop insurance proceeds. Gross proceeds paid to attorneys.

Due Dates for Form 1099-MISC

To Internal Revenue Service

Paper: February 28

E-File: March 31

To State Agency

State Filing Deadlines

To Recipient

January 31

March 15 for reporting by trustees and middlemen of WHFITs.

* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.

Where To File Federal - Paper

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia

Filing Address:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming

Filing Address:

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

International: If your legal residence or principal place of business or principal office or agency is outside the United States, use the Austin, TX filing address.

Where To File Federal - E-file


Federal Filing Requirements for Form 1099-MISC

Copy A - For Internal Revenue Service Center

Copy 1 - For State Tax Department (see State Filing Requirement below)

Copy B - For Recipient

Copy 2 - To be filed with recipient's state income tax return, when required (see State Filing Requirement below)

Copy C - For Payer

State Filing Requirements for Form 1099-MISC

Varies for filing per state.

3 Part 1099

Alaska, Florida, Hawaii, Louisiana, Maryland, Michigan, Minnesota, New Hampshire, Nevada, New Mexico, New York, Ohio, South Dakota, Tennessee,          Texas, Washington, Wyoming

4 Part 1099

Arizona, California, District of Columbia, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Missouri, New Jersey, Oregon, Rhode Island, Vermont, Virginia, West Virginia

5 Part 1099-MISC

Alabama, Arkansas, Colorado, Connecticut, Delaware, Idaho, Maine, Massachusetts, Mississippi, Montana, Nebraska, North Carolina, North Dakota, Oklahoma, Pennsylvania, South Carolina, Utah, Wisconsin

Federal E-Filing Requirements for Form 1099-MISC

Any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns electronically. The 250 or more requirement applies separately for each type of return and separately to each type of corrected return. For example, if you must file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be filed electronically since they do not meet the threshold of 250. However, Forms 1099-INT must be filed electronically since they meet the threshold of 250.

Federal Transmittal Form Requirements for Form 1099-MISC

Paper: Form 1096

E-file: None Required

IRS Specific Instructions for Form 1099-MISC

IRS General Instructions for Form 1099-MISC

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