IRS 1099 MISC Form

IRS 1099 MISC.pdf IRS 1099-MISC form. Use this form to report miscellaneous income.Download

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Form 	1099-MISC	
2013	
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  2013 General 
Instructions for  Certain 
Information  Returns.
9595	
VOID	CORRECTED	
PAYER’S name, street address, city or town, province or state, 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, province or state, 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 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 Foreign tax paid
$	
12 Foreign country or U.S. possession	
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	
2013	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, province or state, 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, province or state, country, and ZIP or foreign postal code\
Account number (see instructions)
15a Section 409A deferrals
$	
15b Section 409A income
$	
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 Foreign tax paid
$	
12 Foreign country or U.S. possession	
13 Excess golden parachute  payments
$	
14 Gross proceeds paid to an attorney
$	
16 State tax withheld
$
$	
17 State/Payer’s state no.	18 State income
$
$	
Form 	1099-MISC	www.irs.gov/form1099misc

Form 	1099-MISC	
2013	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, province or state, 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, province or state, 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 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 Foreign tax paid
$	
12 Foreign country or U.S. possession	
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 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), or adoption taxpayer identification numb\
er (ATIN). 
However, the issuer has reported your complete identification number to \
the IRS 
and, where applicable, to state and/or local governments.
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. 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 wit\
hheld 
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 taxp\
ayer  
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 104\
0), and 
complete Schedule SE (Form 1040). You received this form instead of Fo\
rm 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 a\
n 
employee and cannot get the payer to correct this form, report the amoun\
t from 
box 7 on Form 1040, line 7 (or Form 1040NR, line 8). You must also com\
plete 
Form 8919 and attach it to your return. If you are not an employee but t\
he 
amount in this box is not SE income (for example, it is income from a s\
poradic 
activity or a hobby), report it on Form 1040, line 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 sec\
urities.  
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 d\
oes  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 11. Shows the foreign tax that you may be able to claim as a deduction or a\
 
credit on Form 1040. See the Form 1040 instructions.	
Box 12. Shows the country or U.S. possession to which the foreign tax was paid.\
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 yea\
r 
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 “T\
otal 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 t\
hey 
were published, go to www.irs.gov/form1099misc.

Form 	1099-MISC	
2013	Miscellaneous Income	
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	
CORRECTED (if checked)	
PAYER’S name, street address, city or town, province or state, 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, province or state, 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 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 Foreign tax paid
$	
12 Foreign country or U.S. possession	
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	
2013	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  2013 General 
Instructions for  Certain 
Information  Returns.	
VOID	CORRECTED	
PAYER’S name, street address, city or town, province or state, 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, province or state, 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 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 Foreign tax paid
$	
12 Foreign country or U.S. possession	
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
General and specific form instructions are provided 
separately. You should use the 2013 General 
Instructions for Certain Information Returns and the 
2013 Instructions for Form 1099-MISC to complete 
Form 1099-MISC. A chart in the general instructions 
gives a quick guide to which form must be filed to 
report a particular payment. To order these instructions 
and additional forms, go to www.irs.gov/form1099misc 
or call 1-800-TAX-FORM (1-800-829-3676).
Caution: Because paper forms are scanned during 
processing, you cannot file with the IRS 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, 2014. The due date is extended to 
February 18, 2014, if you are reporting payments in 
boxes 8 or 14.File Copy A of this form with the IRS by February 28, 
2014. If you file electronically, the due date is March 31, 
2014. To file electronically, you must have software that 
generates a file according to the specifications in Pub. 
1220, Specifications for Filing Forms 1097, 1098, 1099, 
3921, 3922, 5498, 8935, and W-2G Electronically. 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). The hours of 
operation are Monday through Friday from 8:30 a.m. to 
4:30 p.m., Eastern time.