1099-MISC Form 2025 - Fill, Sign Online, Download & Print - No Signup
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, for more
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Form
1099-MISC
(Rev. April 2025)
Cat. No. 14425J
Miscellaneous
Information
Copy A
For
Internal Revenue
Service Center
Department of the Treasury - Internal Revenue Service
OMB No. 1545-0115
For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns
.
www.irs.gov/Form1099
For calendar year
9595
VOID
CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN
RECIPIENT’S TIN
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)
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
Payer made direct sales
totaling $5,000 or more of
consumer products to
recipient for resale
8
Substitute payments in lieu
of dividends or interest
$
9
Crop insurance proceeds
$
10
Gross proceeds paid to an
attorney
$
11
Fish purchased for resale
12
Section 409A deferrals
$
13
FATCA filing
requirement
14
15
Nonqualified deferred
compensation
$
$
16
State tax withheld
$
$
17
State/Payer’s state no.
18
State income
$
$
Form
1099-MISC
(Rev. 4-2025)
www.irs.gov/Form1099MISC
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
Form
1099-MISC
(Rev. April 2025)
Miscellaneous
Information
Copy 1
For State Tax
Department
Department of the Treasury - Internal Revenue Service
OMB No. 1545-0115
For calendar year
VOID
CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN
RECIPIENT’S TIN
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)
1
Rents
$
2
Royalties
$
3
Other income
$
4
Federal income tax withheld
$
5
Fishing boat proceeds
$
6
Medical and health care
payments
$
7
Payer made direct sales
totaling $5,000 or more of
consumer products to
recipient for resale
8
Substitute payments in lieu
of dividends or interest
$
9
Crop insurance proceeds
$
10
Gross proceeds paid to an
attorney
$
11
Fish purchased for resale
$
12
Section 409A deferrals
$
13
FATCA filing
requirement
14
15
Nonqualified deferred
compensation
$
16
State tax withheld
$
$
17
State/Payer’s state no.
18
State income
$
$
Form
1099-MISC
(Rev. 4-2025)
www.irs.gov/Form1099MISC
Form
1099-MISC
(Rev. April 2025)
Miscellaneous
Information
Copy B
For Recipient
Department of the Treasury - Internal Revenue Service
This is important tax
information and is
being furnished to
the IRS. 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
For calendar year
CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN
RECIPIENT’S TIN
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)
1
Rents
$
2
Royalties
$
3
Other income
$
4 Federal income tax withheld
$
5
Fishing boat proceeds
$
6
Medical and health care
payments
$
7
Payer made direct sales
totaling $5,000 or more of
consumer products to
recipient for resale
8
Substitute payments in lieu
of dividends or interest
$
9
Crop insurance proceeds
$
10
Gross proceeds paid to an
attorney
$
11
Fish purchased for resale
$
12
Section 409A deferrals
$
13
FATCA filing
requirement
14
15
Nonqualified deferred
compensation
$
16
State tax withheld
$
$
17
State/Payer’s state no.
18
State income
$
$
Form
1099-MISC
(Rev. 4-2025)
(keep for your records)
www.irs.gov/Form1099MISC
Instructions for Recipient
Recipient’s taxpayer identification number (TIN).
For your protection, this
form may show only the last four digits of your social security number (SSN),
individual taxpayer identification number (ITIN), adoption taxpayer identification
number (ATIN), or employer identification number (EIN). However, the payer has
reported your complete TIN to the IRS.
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.
Individuals
should see the Instructions for Schedule SE (Form 1040).
Corporations,
fiduciaries, or partnerships must report the amounts on the
appropriate 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 information 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. See Pub. 527.
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 Schedule E (Form 1040) instructions. For
royalties on
timber, coal, and iron ore, see Pub. 544.
Box 3.
Generally, report this amount on the “Other income” line of Schedule 1
(Form 1040) 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 TIN. See
Form W-9 and Pub. 505 for more information.
Report this amount on your
income tax return as tax withheld.
Box 5.
Shows the amount paid to you as a fishing boat crew member by the
operator, who considers you to be self-employed. Self-employed individuals
must report this amount on Schedule C (Form 1040). See Pub. 334.
Box 6.
For individuals, report on Schedule C (Form 1040).
Box 7.
If checked, consumer products totaling $5,000 or more were sold to you
for resale, on a buy-sell, a deposit-commission, or other basis. Generally, report
any income from your sale of these products on Schedule C (Form 1040).
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 Schedule 1 (Form 1040).
Box 9.
Report this amount on Schedule F (Form 1040).
Box 10.
Shows gross proceeds paid to an attorney in connection with legal
services. Report only the taxable part as income on your return.
Box 11.
Shows the amount of cash you received for the sale of fish if you are in
the trade or business of catching fish.
Box 12.
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 13.
If the FATCA filing requirement box is checked, the payer is reporting
on this Form 1099 to satisfy its account reporting requirement under chapter 4
of the Internal Revenue Code. You may also have a filing requirement. See the
Instructions for Form 8938.
Box 14.
Reserved for future use.
Box 15.
Shows income as a nonemployee under an NQDC plan that does not
meet the requirements of section 409A. Any amount included in box 12 that is
currently taxable is also included in this box. Report this amount as income on
your tax return. This income is also subject to a substantial additional tax to be
reported on Form 1040, 1040-SR, or 1040-NR. See the instructions for your tax
return.
Boxes 16–18.
Show 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
were published, go to
www.irs.gov/Form1099MISC
.
Free File Program.
Go to
www.irs.gov/FreeFile
to see if you qualify for no-cost
online federal tax preparation, e-filing, and direct deposit or payment options.
Form
1099-MISC
(Rev. April 2025)
Miscellaneous
Information
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
For calendar year
CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
PAYER’S TIN
RECIPIENT’S TIN
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)
1
Rents
$
2
Royalties
$
3
Other income
$
4
Federal income tax withheld
$
5
Fishing boat proceeds
$
6
Medical and health care
payments
$
7
Payer made direct sales
totaling $5,000 or more of
consumer products to
recipient for resale
8
Substitute payments in lieu
of dividends or interest
$
9
Crop insurance proceeds
$
10
Gross proceeds paid to an
attorney
$
11
Fish purchased for resale
$
12
Section 409A deferrals
$
13
FATCA filing
requirement
14
15
Nonqualified deferred
compensation
$
16
State tax withheld
$
$
17
State/Payer’s state no.
18
State income
$
$
Form
1099-MISC
(Rev. 4-2025)
www.irs.gov/Form1099MISC
