What goes on Form 1099-MISC?
| Payment | Box | Reported from, for 2026 payments |
|---|---|---|
| Rents, such as office or equipment rent | 1 | $2,000 |
| Royalties | 2 | $10 |
| Other income, such as prizes and awards not for services | 3 | $2,000 |
| Federal income tax withheld, such as backup withholding | 4 | Any amount |
| Medical and health care payments | 6 | $2,000 |
| Gross proceeds paid to an attorney | 10 | $2,000 |
The general threshold rose from $600 to $2,000 for payments made after December 31, 2025, and will be adjusted for inflation after 2026.
What does not go on it?
- Pay for services by non-employees: Form 1099-NEC. See Form 1099-NEC.
- Card and payment platform receipts: reported by the platform on Form 1099-K.
- Payments to most corporations: generally exempt, except attorney payments and some medical payments.
- Payments to foreign persons: reported on Form 1042-S, if reportable at all.
How do you file it?
Collect Form W-9 before paying
For the payee's name, taxpayer number and entity type.
Total payments by payee and type
From your books, for the calendar year.
Send copies to recipients
By January 31, or February 15 if you report in boxes 8 or 10.
File with the IRS
By February 28 on paper, with Form 1096, or March 31 electronically.
Businesses with 10 or more information returns of all types in total must file them electronically, for example through the IRS's free online system. See Form 1096 and 1099 deadlines and penalties.
Does rent to a landlord need a 1099-MISC?
If you pay $2,000 or more of rent in 2026 to a landlord who is an individual or an LLC taxed as a partnership or disregarded, generally yes. Rent paid to a real estate agent or property manager is reported by them, and rent paid to a corporation is generally exempt.
Not sure which 1099 to file?
We review your payments, issue the right 1099s to the right people, and file them with the IRS on time.
Questions people ask
What goes on Form 1099-MISC now?
Rents, royalties, prizes, other income, attorney gross proceeds and medical payments. Contractor fees go on Form 1099-NEC.
What is the 1099-MISC threshold for 2026?
$2,000 for most payments made in 2026, up from $600. Royalties are reported from $10.
When is Form 1099-MISC due?
To recipients by January 31, or February 15 for some boxes; to the IRS by February 28 on paper or March 31 electronically.
Do I send a 1099-MISC to a corporation?
Generally no, except for attorney payments and certain medical payments.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS: About Form 1099-MISC
- IRS: General Instructions for Certain Information Returns
- IRS: Information Returns Intake System (IRIS)
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in Federal tax forms
This guide is general information. It is not tax or legal advice for your situation.