Form 1099-MISC - Miscellaneous Income

Form 1099-MISC is used to report miscellaneous income to the IRS. A 1099-MISC form must be used when you need to report payments to individuals, other than salaries or wages, if the payment(s) exceeded $600 for the year.

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.

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.

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