1099 Filing

About 1099 Forms

If your business made payments for services performed for a trade or business by people not treated as its employees you may need to file Form 1099-MISC. Usually, businesses file Form 1099-MISC when they need to report miscellaneous income for payments of $600 by people not treated as its employees. Common 1099-MISC filing examples include:

  • Substitute dividends and tax-exempt interest payments reportable by brokers
  • Fees to subcontractors or directors and golden parachute payments
  • Fish purchases paid in cash for resale
  • Gross proceeds paid to attorneys
  • Crop insurance proceeds
Learn more at IRS.gov

1099 Filing Requirements

E-File Threshold

If you need to file more than 250 1099-MISC forms, you are required to file electronically with the IRS.

Federal Transmittal

In addition to filing Form 1099-MISC to the IRS, you may be required to file a transmittal (cover sheet). If you are sending paper copies to the IRS you will need to include Form 1096. This transmittal is not required if you are filing electronically.

1099 Copies

If your business is required to file Form 1099-MISC, you will need to provide multiple copies. To avoid penalties, make sure to send the correct copy to the correct audience (when applicable).

  • Copy A: For Social Security Administration
  • Copy B: To be filed with employee's federal tax return
  • Copy C: For employee's records
  • Copy D: For employer
  • Copy 1: For state, city, or local tax department
  • Copy 2: To be filed with employee's state, city, or local income tax return

Never Miss a Filing Deadline

Filing deadlines and requirements vary by state and form type. That's why we've developed an easy tool to determine your filing requirements. Visit our Deadline Calculator and we'll tell you the federal, state and recipient deadline for the current reporting year. We've also included the number of parts you'll need to help you plan when ordering forms, envelopes and stamps.

Use our deadline calculator
deadline calculator

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