Learn about Form 1099-MISC: which payments to report and boxes to fill in.

If you paid at least one vendor or independent contractor more than $600 last year, it's likely you'll need to prepare 1099-MISC forms in January. In this article we'll give you information on the payments you need to report and how to fill in the boxes.

You can download Form 1099-MISC.
If you're looking for help classifying your workers, see IRS Publication 15: Circular E, Employer's Tax Guide.

Frequently Asked Questions