What Is Form 1099-MISC? Payments, Thresholds and Due Dates

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If your business pays rent, royalties, prizes or certain other amounts that aren't wages or pay for a contractor's services, you may need to file Form 1099-MISC for each payee who meets that payment type's threshold. Contractor pay goes on Form 1099-NEC. If you pay contractors from your SurePayroll® By Paychex account, SurePayroll can generate their Form 1099-NEC, and Form 1099-MISC is a separate return you file.

Which payments go on Form 1099-MISC, and what is the threshold for each?

Each payment type on Form 1099-MISC has its own threshold, so check each type of payment you made separately.

The IRS Instructions for Forms 1099-MISC and 1099-NEC list every box and its rule.

Common Form 1099-MISC payment types and thresholds for payments made in 2026
Payment type	Box	Threshold for payments made in 2026
Rents, such as office or retail space and equipment	1	$2,000 or more
Royalties	2	$10 or more
Other income, including prizes and awards not for services performed	3	$2,000 or more
Federal income tax withheld (backup withholding)	4	Any amount
Medical and health care payments	6	$2,000 or more
Gross proceeds paid to an attorney, such as a settlement	10	$600 or more
Other specialized reporting, including crop insurance, fish purchases, direct sales, deferred compensation and certain 2026 tip and overtime information	Varies	See IRS instructions

The reporting threshold for several common payment types, including rents, prizes and awards, other income and medical and health care payments, rose from $600 to $2,000 for payments made after 2025. Other Form 1099-MISC payment types continue to have different thresholds.

Fees you pay an attorney for their own legal services go on Form 1099-NEC, not Form 1099-MISC. Form 1099-MISC also has new 2026 fields for cash tips, Treasury tipped occupation codes and qualified overtime compensation, and certain amounts reported in those fields are also included in box 3. The IRS instructions explain who reports them.

Who needs to file Form 1099-MISC?

You file Form 1099-MISC when your business makes a reportable payment in the course of its trade or business and the payment meets that type's threshold.

You don't report personal payments.

You also don't report these common payments on Form 1099-MISC:

Rent paid to a real estate agent or property manager. The agent or manager reports the rent they pay over to the property owner.
Most payments to corporations, although exceptions include medical and health care payments, gross proceeds paid to an attorney and certain other payments listed in the IRS instructions.
Payments for merchandise.
Wages paid to employees, which go on Form W-2, Wage and Tax Statement.

Say you own a salon and pay rent for your space directly to a reportable landlord. Once the year's rent reaches the threshold, you report it on Form 1099-MISC, using the landlord's IRS Form W-9 Request for Taxpayer Identification Number and Certification to see how the landlord is classified. If you pay the same rent through a property management company, you don't report it.

What is the difference between Form 1099-MISC and Form 1099-NEC?

Form 1099-NEC reports what you pay nonemployees for their services, and Form 1099-MISC reports the other listed payments.

Before tax year 2020, nonemployee compensation was reported on Form 1099-MISC.

Form 1099-MISC and Form 1099-NEC compared
	Form 1099-MISC	Form 1099-NEC
What it reports	Rents, royalties, prizes and awards, medical and health care payments, attorney gross proceeds and other listed payments	Pay for services by nonemployees
Threshold	Varies by payment type	Generally $2,000 for services paid in 2026
Recipient copy due	Generally January 31; February 15 when amounts are reported in box 8 or box 10	January 31
IRS filing due	February 28 on paper; March 31 electronically	January 31

When a deadline falls on a weekend or legal holiday, it moves to the next business day. For the steps to issue contractor forms, see how to issue a 1099-NEC.

When is Form 1099-MISC due?

You generally furnish Form 1099-MISC to the recipient by January 31 and file with the IRS by February 28 on paper or March 31 electronically. The recipient deadline is February 15 when you report an amount in box 8 (substitute payments in lieu of dividends or interest) or box 10 (gross proceeds paid to an attorney).

When a due date falls on a Saturday, Sunday or legal holiday, filing or furnishing on the next business day is on time.

If you file 10 or more information returns in a year, counting all types together, you must file them electronically.

What information do you need for Form 1099-MISC?

You need each payee's identifying details and your payment totals by type. Gather these before you file:

Payee's legal name, address and taxpayer identification number (TIN), generally collected on Form W-9, Request for Taxpayer Identification Number and Certification, before the first reportable payment
Your business name, address and TIN
Total paid to each payee during the year, by payment type
Any federal income tax you withheld

Collecting Form W-9 before the first reportable payment helps you keep the payee's TIN and year-end payment totals together.

Pay contractors and employees from one SurePayroll account

With SurePayroll, you pay employees and contractors from one account, and SurePayroll can generate year-end Forms W-2 and 1099-NEC from the payments you make.

See SurePayroll plans and pricing

This content is for educational purposes only, is not intended to provide specific legal advice, and should not be used as a substitute for the legal advice of a qualified attorney or other professional. The information may not reflect the most current legal developments, may be changed without notice and is not guaranteed to be complete, correct, or up to date

Related Terms

Pay Frequency

Form 1099-K

Non-Exempt Employee

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Frequently Asked Questions

Do I send a Form 1099-MISC to my landlord?

Generally, yes, if you pay rent directly to a reportable landlord for business property and the 2026 total is $2,000 or more. You generally do not report rent paid through a real estate agent or property manager. Use the landlord's Form W-9 to determine how the payee is classified.

Is Form 1099-MISC still used for independent contractors?

Not for their services. You report pay for an independent contractor's services on Form 1099-NEC.

Do I file Form 1099-MISC for payments to a corporation?

Generally no, although exceptions include medical and health care payments, gross proceeds paid to an attorney and certain other payments listed in the IRS instructions.

Do prizes from a customer giveaway go on Form 1099-MISC?

Prizes and awards that aren't for services performed go in box 3 of Form 1099-MISC when a recipient's 2026 total is $2,000 or more.

Did the Form 1099-MISC threshold change?

For payments made after 2025, the threshold for several common Form 1099-MISC payment types rose from $600 to $2,000. Other thresholds still apply, including $10 for royalties and $600 for gross proceeds paid to an attorney, so check the rule for the payment type.

Can I file Form 1099-MISC on paper?

Yes, unless you file 10 or more information returns in the year, counting all types together. Then you must file electronically.

Form 1099-MISC