Form 1099-MISC

2018

Cat. No. 14425J

Miscellaneous 

Income

Copy A

For 

Internal Revenue 

Service Center

Department of the Treasury - Internal Revenue Service

File with Form 1096.

OMB No. 1545-0115

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

2018 General

Instructions for

Certain

Information

Returns.

9595 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) FATCA filing 

requirement

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 Nonemployee compensation

$

8 Substitute payments in lieu of 

dividends or interest

$

9 Payer made direct sales of 

$5,000 or more of consumer 

products to a buyer 

(recipient) for resale ▶

10 Crop insurance proceeds

$

11 12

13 Excess golden parachute 

payments

$

14 Gross proceeds paid to an 

attorney

$

15a Section 409A deferrals

$

15b Section 409A income

$

16 State tax withheld

$

$

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

$

$

Form 1099-MISC 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

2018 Miscellaneous 

Income

Copy 1

For State Tax 

Department

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0115

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) FATCA filing 

requirement

1 Rents

$

2 Royalties

$

3 Other income

$

4 Federal income tax withheld

$

5 Fishing boat proceeds

$

6 Medical and health care payments

$

7 Nonemployee compensation

$

8 Substitute payments in lieu of 

dividends or interest

$

9 Payer made direct sales of 

$5,000 or more of consumer 

products to a buyer 

(recipient) for resale ▶

10 Crop insurance proceeds

$

11 12 

13 Excess golden parachute 

payments

$

14 Gross proceeds paid to an 

attorney

$

15a Section 409A deferrals

$

15b Section 409A income

$

16 State tax withheld

$

$

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

$

$

Form 1099-MISC www.irs.gov/Form1099MISC
 

Form 1099-MISC

2018 Miscellaneous 

Income

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

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) FATCA filing 

requirement

1 Rents

$

2 Royalties

$

3 Other income

$

4 Federal income tax withheld

$

5 Fishing boat proceeds

$

6 Medical and health care payments

$

7 Nonemployee compensation

$

8 Substitute payments in lieu of 

dividends or interest

$

9 Payer made direct sales of 

$5,000 or more of consumer 

products to a buyer 

(recipient) for resale ▶

10 Crop insurance proceeds

$

11 12 

13 Excess golden parachute 

payments

$

14 Gross proceeds paid to an 

attorney

$

15a Section 409A deferrals

$

15b Section 409A income

$

16 State tax withheld

$

$

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

$

$

Form 1099-MISC (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 issuer 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.

FATCA filing requirement. If the FATCA filing requirement box is checked, the payer 

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

You also may have a filing requirement. See the Instructions for Form 8938.

Amounts shown may be subject to self-employment (SE) tax. If your net income 

from self-employment is $400 or more, you must file a return and compute your SE tax 

on Schedule SE (Form 1040). See Pub. 334 for more information. If no income or 

social security and Medicare taxes were withheld and you are still receiving these 

payments, see Form 1040-ES (or Form 1040-ES(NR)). Individuals must report these 

amounts as explained in the box 7 instructions on this page. Corporations, fiduciaries, 

or partnerships must report the amounts on the proper 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 income 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 box 7 instructions. For royalties on timber, coal, and iron ore, see Pub. 544.

Box 3. Generally, report this amount on the “Other income” line of Form 1040 (or Form 

1040NR) 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. An amount in this box means the fishing boat operator considers you selfemployed. Report this amount on Schedule C (Form 1040). See Pub. 334.

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

Box 7. Shows nonemployee compensation. If you are in the trade or business of 

catching fish, box 7 may show cash you received for the sale of fish. If the amount in 

this box is SE income, report it on Schedule C or F (Form 1040), and complete 

Schedule SE (Form 1040). You received this form instead of Form W-2 because the 

payer did not consider you an employee and did not withhold income tax or social 

security and Medicare tax. If you believe you are an employee and cannot get the 

payer to correct this form, report this amount on the line for “Wages, salaries, tips, 

etc.” of Form 1040 (or Form 1040NR). You must also complete Form 8919 and attach 

it to your return. If you are not an employee but the amount in this box is not SE 

income (for example, it is income from a sporadic activity or a hobby), report this 

amount on the “Other income” line of Form 1040 (or Form 1040NR).

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 Form 1040 (or Form 1040NR).

Box 9. If checked, $5,000 or more of sales of consumer products was paid to you on a 

buy-sell, deposit-commission, or other basis. A dollar amount does not have to be 

shown. Generally, report any income from your sale of these products on Schedule C 

(Form 1040).

Box 10. Report this amount on Schedule F (Form 1040).

Box 13. Shows your total compensation of excess golden parachute payments

subject to a 20% excise tax. See the Form 1040 (or Form 1040NR) instructions for 

where to report.

Box 14. Shows gross proceeds paid to an attorney in connection with legal services. 

Report only the taxable part as income on your return.

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

the requirements of section 409A. This amount is also included in box 7 as 

nonemployee compensation. Any amount included in box 15a that is currently taxable 

is also included in this box. This income is also subject to a substantial additional tax 

to be reported on Form 1040 (or Form 1040NR). See the Form 1040 (or Form 1040NR) 

instructions.

Boxes 16–18. Shows 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.
 

Form 1099-MISC

2018 Miscellaneous 

Income

Copy 2

Department of the Treasury - Internal Revenue Service

To be filed with 

recipient’s state 

income tax return, 

when required.

OMB No. 1545-0115

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) FATCA filing 

requirement

1 Rents

$

2 Royalties

$

3 Other income

$

4 Federal income tax withheld

$

5 Fishing boat proceeds

$

6 Medical and health care payments

$

7 Nonemployee compensation

$

8 Substitute payments in lieu of 

dividends or interest

$

9 Payer made direct sales of 

$5,000 or more of consumer 

products to a buyer 

(recipient) for resale ▶

10 Crop insurance proceeds

$

11 12 

13 Excess golden parachute 

payments

$

14 Gross proceeds paid to an 

attorney

$

15a Section 409A deferrals

$

15b Section 409A income

$

16 State tax withheld

$

$

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

$

$

Form 1099-MISC www.irs.gov/Form1099MISC
 

Form 1099-MISC

2018 Miscellaneous 

Income

Copy C

For Payer

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0115

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

2018 General

Instructions for

Certain

Information

Returns.

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) FATCA filing 

requirement

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 Nonemployee compensation

$

8 Substitute payments in lieu of 

dividends or interest

$

9 Payer made direct sales of 

$5,000 or more of consumer 

products to a buyer 

(recipient) for resale ▶

10 Crop insurance proceeds

$

11 12

13 Excess golden parachute 

payments

$

14 Gross proceeds paid to an 

attorney

$

15a Section 409A deferrals

$

15b Section 409A income

$

16 State tax withheld

$

$

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

$

$

Form 1099-MISC www.irs.gov/Form1099MISC
Instructions for Payer

To complete Form 1099-MISC, use:

• The 2018 General Instructions for Certain Information 

Returns, and 

• The 2018 Instructions for Form 1099-MISC.

To complete corrected Forms 1099-MISC, see the 

2018 General Instructions for Certain Information 

Returns.

To order these instructions and additional forms, go 

to www.irs.gov/Form1099MISC.

Caution: Because paper forms are scanned during 

processing, you cannot file Forms 1096, 1097, 1098, 

1099, 3921, or 5498 that you print from the IRS website.

Due dates. Furnish Copy B of this form to the recipient 

by January 31, 2019. The due date is extended to 

February 15, 2019, if you are reporting payments in box 

8 or 14.

File Copy A of this form with the IRS by 

January 31, 2019, if you are reporting payments in 

box 7. Otherwise, file by February 28, 2019, if you file on 

paper, or by April 1, 2019, if you file electronically. To 

file electronically, you must have software that 

generates a file according to the specifications in Pub. 

1220. The IRS does not provide a fill-in form option for 

Copy A.

Need help? If you have questions about reporting on 

Form 1099-MISC, call the information reporting

customer service site toll free at 866-455-7438 or 

304-263-8700 (not toll free). Persons with a hearing or 

speech disability with access to TTY/TDD equipment 

can call 304-579-4827 (not toll free).