Attention: 

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similar to the official IRS form. The official printed version of Copy A of this IRS form is 

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Instructions for Certain Information Returns, available at IRS.gov/Form1099, for more 

information about penalties.

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Form 1099-MISC

(Rev. January 2024)

Cat. No. 14425J

Miscellaneous 

Information

Copy A

For 

Internal Revenue 

Service Center

Department of the Treasury - Internal Revenue Service

File with Form 1096.

OMB No. 1545-0115

For calendar year 

9595 VOID CORRECTED

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the

current General

Instructions for

Certain

Information

Returns.

PAYER’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions) 2nd TIN not.

1 Rents

$

2 Royalties

$

3 Other income

$

4 Federal income tax withheld

$

5 Fishing boat proceeds

$

6 Medical and health care 

payments

$

7 Payer made direct sales 

totaling $5,000 or more of 

consumer products to 

recipient for resale

8 Substitute payments in lieu 

of dividends or interest

$

9 Crop insurance proceeds

$

10 Gross proceeds paid to an 

attorney

$

11 Fish purchased for resale

$

12 Section 409A deferrals

$

13 FATCA filing 

requirement

14 Excess golden parachute 

payments

$

15 Nonqualified deferred 

compensation

$

16 State tax withheld

$

$

17 State/Payer’s state no. 18 State income

$

$

Form 1099-MISC (Rev. 1-2024) www.irs.gov/Form1099MISC

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
 

Form 1099-MISC

(Rev. January 2024)

Miscellaneous 

Information 

Copy 1

For State Tax 

Department

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0115

For calendar year 

VOID CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Rents

$

2 Royalties

$

3 Other income

$

4 Federal income tax withheld

$

5 Fishing boat proceeds

$

6 Medical and health care 

payments

$

7 Payer made direct sales 

totaling $5,000 or more of 

consumer products to 

recipient for resale

8 Substitute payments in lieu 

of dividends or interest

$

9 Crop insurance proceeds

$

10 Gross proceeds paid to an 

attorney

$

11 Fish purchased for resale

$

12 Section 409A deferrals

$

13 FATCA filing 

requirement

14 Excess golden parachute 

payments

$

15 Nonqualified deferred 

compensation

$

16 State tax withheld

$

$

17 State/Payer’s state no. 18 State income

$

$

Form 1099-MISC (Rev. 1-2024) www.irs.gov/Form1099MISC
 

Form 1099-MISC

(Rev. January 2024)

Miscellaneous 

Information

Copy B

For Recipient

Department of the Treasury - Internal Revenue Service

This is important tax 

information and is 

being furnished to 

the IRS. If you are 

required to file a 

return, a negligence 

penalty or other 

sanction may be 

imposed on you if 

this income is 

taxable and the IRS 

determines that it 

has not been 

reported.

OMB No. 1545-0115

For calendar year 

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Rents

$

2 Royalties

$

3 Other income

$

4 Federal income tax withheld

$

5 Fishing boat proceeds

$

6 Medical and health care 

payments

$

7 Payer made direct sales 

totaling $5,000 or more of 

consumer products to 

recipient for resale

8 Substitute payments in lieu 

of dividends or interest

$

9 Crop insurance proceeds

$

10 Gross proceeds paid to an 

attorney

$

11 Fish purchased for resale

$

12 Section 409A deferrals

$

13 FATCA filing 

requirement

14 Excess golden parachute 

payments

$

15 Nonqualified deferred 

compensation

$

16 State tax withheld

$

$

17 State/Payer’s state no. 18 State income

$

$

Form 1099-MISC (Rev. 1-2024) (keep for your records) www.irs.gov/Form1099MISC
Instructions for Recipient

Recipient’s taxpayer identification number (TIN). For your protection, this 

form may show only the last four digits of your social security number (SSN), 

individual taxpayer identification number (ITIN), adoption taxpayer identification 

number (ATIN), or employer identification number (EIN). However, the payer has 

reported your complete TIN to the IRS.

Account number. May show an account or other unique number the payer

assigned to distinguish your account.

Amounts shown may be subject to self-employment (SE) tax. Individuals 

should see the Instructions for Schedule SE (Form 1040). Corporations, 

fiduciaries, or partnerships must report the amounts on the appropriate line of 

their tax returns.

Form 1099-MISC incorrect? If this form is incorrect or has been issued in error, 

contact the payer. If you cannot get this form corrected, attach an explanation 

to your tax return and report your information correctly.

Box 1. Report rents from real estate on Schedule E (Form 1040). However, 

report rents on Schedule C (Form 1040) if you provided significant services to 

the tenant, sold real estate as a business, or rented personal property as a 

business. See Pub. 527.

Box 2. Report royalties from oil, gas, or mineral properties; copyrights; and 

patents on Schedule E (Form 1040). However, report payments for a working 

interest as explained in the Schedule E (Form 1040) instructions. For royalties on 

timber, coal, and iron ore, see Pub. 544.

Box 3. Generally, report this amount on the “Other income” line of Schedule 1 

(Form 1040) and identify the payment. The amount shown may be payments 

received as the beneficiary of a deceased employee, prizes, awards, taxable 

damages, Indian gaming profits, or other taxable income. See Pub. 525. If it is 

trade or business income, report this amount on Schedule C or F (Form 1040).

Box 4. Shows backup withholding or withholding on Indian gaming profits.

Generally, a payer must backup withhold if you did not furnish your TIN. See 

Form W-9 and Pub. 505 for more information. Report this amount on your 

income tax return as tax withheld.

Box 5. Shows the amount paid to you as a fishing boat crew member by the 

operator, who considers you to be self-employed. Self-employed individuals 

must report this amount on Schedule C (Form 1040). See Pub. 334.

Box 6. For individuals, report on Schedule C (Form 1040).

Box 7. If checked, consumer products totaling $5,000 or more were sold to you 

for resale, on a buy-sell, a deposit-commission, or other basis. Generally, report 

any income from your sale of these products on Schedule C (Form 1040).

Box 8. Shows substitute payments in lieu of dividends or tax-exempt interest

received by your broker on your behalf as a result of a loan of your securities.

Report on the “Other income” line of Schedule 1 (Form 1040).

Box 9. Report this amount on Schedule F (Form 1040).

Box 10. Shows gross proceeds paid to an attorney in connection with legal 

services. Report only the taxable part as income on your return.

Box 11. Shows the amount of cash you received for the sale of fish if you are in 

the trade or business of catching fish.

Box 12. May show current year deferrals as a nonemployee under a 

nonqualified deferred compensation (NQDC) plan that is subject to the 

requirements of section 409A plus any earnings on current and prior year 

deferrals. 

Box 13. If the FATCA filing requirement box is checked, the payer is reporting 

on this Form 1099 to satisfy its account reporting requirement under chapter 4 

of the Internal Revenue Code. You may also have a filing requirement. See the 

Instructions for Form 8938.

Box 14. Shows your total compensation of excess golden parachute payments

subject to a 20% excise tax. See your tax return instructions for where to report.

Box 15. Shows income as a nonemployee under an NQDC plan that does not 

meet the requirements of section 409A. Any amount included in box 12 that is 

currently taxable is also included in this box. Report this amount as income on 

your tax return. This income is also subject to a substantial additional tax to be 

reported on Form 1040, 1040-SR, or 1040-NR. See the instructions for your tax 

return.

Boxes 16–18. Show state or local income tax withheld from the payments.

Future developments. For the latest information about developments related to 

Form 1099-MISC and its instructions, such as legislation enacted after they 

were published, go to www.irs.gov/Form1099MISC.

Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost 

online federal tax preparation, e-filing, and direct deposit or payment options.
 

Form 1099-MISC

(Rev. January 2024)

Miscellaneous 

Information

Copy 2

To be filed with 

recipient’s state 

income tax return, 

when required.

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0115

For calendar year 

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Rents

$

2 Royalties

$

3 Other income

$

4 Federal income tax withheld

$

5 Fishing boat proceeds

$

6 Medical and health care 

payments

$

7 Payer made direct sales 

totaling $5,000 or more of 

consumer products to 

recipient for resale

8 Substitute payments in lieu 

of dividends or interest

$

9 Crop insurance proceeds

$

10 Gross proceeds paid to an 

attorney

$

11 Fish purchased for resale

$

12 Section 409A deferrals

$

13 FATCA filing 

requirement

14 Excess golden parachute 

payments

$

15 Nonqualified deferred 

compensation

$

16 State tax withheld

$

$

17 State/Payer’s state no. 18 State income

$

$

Form 1099-MISC (Rev. 1-2024) www.irs.gov/Form1099MISC