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f1099msc, Miscellaneous Income

In the case of wanting to report miscellaneous income, the following form has to be completed and submitted.

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Attention: 	
Copy A of this form is provided for informational purposes only. Copy A \
appears in red, 
similar to the official IRS form. The official printed version of Copy A\
 of this IRS form is 
scannable, but the online version of it, printed from this website, is n\
ot. Do not print and file 
copy A downloaded from this website; a penalty may be imposed for filing\
 with the IRS 
information return forms that can\222t be scanned. See part O in the cur\
rent General 
Instructions for Certain Information Returns, available at  www.irs.gov/form1099	
, for more 
information about penalties.
Please note that Copy B and other copies of this form, which appear in b\
lack, may be 
downloaded and printed and used to satisfy the requirement to provide th\
e information to 
the recipient.
To order official IRS information returns, which include a scannable Cop\
y A for filing with 
the IRS and all other applicable copies of the form, visit  www.IRS.gov/orderforms	
. Click on 
Employer and Information Returns , and we\222ll mail you the forms you request and their 
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filin\
g Information Returns 
Electronically \(FIRE\) system \(visit www.IRS.gov/FIRE	
\) or the IRS Affordable Care Act 
Information Returns \(AIR\) program \(visit www.IRS.gov/AIR\).
See IRS Publications 1141, 1167, and 1179 for more information about pri\
nting these tax 
forms.

Form 	1099-MISC	
2017	
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  2017 General 
Instructions for  Certain 
Information  Returns.
9595	
VOID	CORRECTED	
PAYER’S name, street address, city or town, state or province, countr\
y, ZIP 
or foreign postal code, and telephone no.
PAYER’S federal identification number	RECIPIENT’S identification number	
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 N ot C ut o r S epara te  F orm s o n T his  P ag e —  D o N ot C ut o r S epara te  F orm s o n T his  P ag e

Form 	1099-MISC	
2017	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, countr\
y, ZIP 
or foreign postal code, and telephone no.
PAYER’S federal identification number	RECIPIENT’S identification number	
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	
2017	Miscellaneous Income	
Copy B	
For Recipient	
Department of the Treasury - Internal Revenue Service	
This is important tax information and is 
being furnished to 
the Internal Revenue  Service. 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, countr\
y, ZIP 
or foreign postal code, and telephone no.
PAYER’S federal identification number	RECIPIENT’S identification number	
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 RecipientRecipient's taxpayer identification number. For your protection, this form may show 
only the last four digits of your social security number (SSN), indivi\
dual taxpayer 
identification number (ITIN), adoption taxpayer identification number \
(ATIN), or 
employer identification number (EIN). However, the issuer has reported\
 your complete 
identification number 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 reportin\
g requirement. 
You also may have a filing requirement. See the Instructions for Form 89\
38.
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. 
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 1\
040 (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 taxpayer identification 
number. 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  self-
employed. 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 c\
omplete 
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 o\
r social 
security and Medicare tax. If you believe you are an employee and cannot\
 get the 
payer to correct this form, report the amount from box 7 on Form 1040, l\
ine 7 (or Form 
1040NR, line 8). 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 ex\
ample, it is 
income from a sporadic activity or a hobby), report it on Form 1040, li\
ne 21 (or Form 
1040NR, line 21).
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) instru\
ctions 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 “Total Tax” in\
 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 w\
ere published, 
go to www.irs.gov/form1099misc.

Form 	1099-MISC	
2017	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, countr\
y, ZIP 
or foreign postal code, and telephone no.
PAYER’S federal identification number	RECIPIENT’S identification number	
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	
2017	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  2017 General 
Instructions for  Certain 
Information  Returns.	
VOID	CORRECTED	
PAYER’S name, street address, city or town, state or province, countr\
y, ZIP 
or foreign postal code, and telephone no.
PAYER’S federal identification number	RECIPIENT’S identification number	
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 2017 General Instructions for Certain Information 
Returns, and 
• the 2017 Instructions for Form 1099-MISC.To complete corrected Forms 1099-MISC, see the 
2017 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, 3922, or 5498 that you print from the IRS 
website.
Due dates. Furnish Copy B of this form to the recipient 
by January 31, 2018. The due date is extended to 
February 15, 2018, if you are reporting payments in box 
8 or 14. File Copy A of this form with the IRS by              
January 31, 2018, if you are reporting payments in    
box 7. Otherwise, file by February 28, 2018, if you file on 
paper, or by April 2, 2018, 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.
Need help? If you have questions about reporting on 
Form 1099-MISC, call the information reporting 
customer service site toll free at 1-866-455-7438 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).
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