What is Form 1099MISC | Tax1099.com

What is IRS Form 1099MISC?

IRS Form 1099MISC is used to report payments miscellanous payments made. Example use: Payers use this form to report payments to independent contractors.

  • Filing 1099MISC for as low as $.55 - $2.90 per form / per recipient

Who receives this form?

An independent contractor who is a sole proprietor or member of a partnership or LLC - $600 or more in a year for work done in the course of your trade or business.

The company or business owner that makes payments to the contractor for their services is required to report those payments to the IRS and also send a copy to the contractor. The payment must be $600 or more per year for services and it should be done in the course of your trade or business. All LLCs must be issued a 1099MISC.

For an S-corporation or C-corporation, generally you do not have to report 1099MISC income, but you need to also consider these exceptions.

  • Attorney’s fees

  • Medical and health care payments

  • Fish purchases for cash

  • Gross proceeds paid to an attorney (such as for legal settlements)

  • Substitute payments in lieu of dividends or tax-exempt interest

  • Attorney’s fees

  • Attorney’s fees

  • Downloading software from the Internet

  • Clicking on links in email messages

Important dates

Filing Type Due Date
Recipient copy Jan 31, 2018
IRS Paper Filing - Box 7 Jan 31, 2018
IRS Paper Filing - Non Box 7 Feb 28, 2018
IRS eFile - Box 7 Jan 31, 2018
IRS eFile - Non Box 7 Apr 02, 2018

eFile info

Electronically filed 1099MISC forms are directly transmitted to the IRS from the Tax1099.com system.

IRS eFiled acceptance acknowledgment comes within 3 to 7 business days.


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per form/per recipient

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eFiling to states that participate in the Combined Federal/State Filing Program (CFSFP) is included in the federal eFiling charge. An additional $.50 fee applies to states that do not participate in the CFSFP., but if there is paper filing required or CD-ROM, we charge $10.00.

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