What a 1099-MISC covers
You’ll typically get a 1099-MISC if someone paid you at least:
- $600 or more in rent
- $600 or more in prizes or awards
- $600 or more in payments to an attorney
- $10 or more in royalties
Before 2020, this form also covered freelance and contractor pay, but that income now goes on Form 1099-NEC instead.
1099-MISC vs. 1099-NEC
| Type of income | Form | Where it’s reported |
|---|---|---|
| Rent, royalties, prizes, attorney fees | 1099-MISC | Schedule E or Schedule C, depending on the source |
| Freelance or contract pay | 1099-NEC | Schedule C |
Who sends you one, and when
Any business, trust, or individual that made a qualifying payment has to send you a 1099-MISC by January 31, with a copy going to the IRS by February 28 (paper) or March 31 (e-file). If a payer withheld tax under backup withholding rules—usually because you didn’t provide a taxpayer ID on Form W-9—you’ll get a 1099-MISC no matter the amount.
If you don’t receive a 1099-MISC, you’re still responsible for reporting that income.
How to report 1099-MISC income on your return
Where the income goes depends on the type of income. For example:
- Rental income usually flows to Schedule E.
- Payments tied to a trade or business are added to Schedule C.
- Attorney fees are also reported on Schedule C.
The total income from your 1099-MISC is included on Form 1040.
If your 1099-MISC is wrong or missing
- Contact the payer first and ask for a corrected form.
- If they don’t respond, report the amount you know you received and attach an explanation.
You may want to keep any income records you have in case the IRS follows up.
