Form 1099-MISC Filler Rents, royalties, prizes, and more

Enter rents, royalties, prizes, and other miscellaneous payments once and see them land on the official 1099-MISC copies while you type. Save Copy B, Copy 1, and Copy 2 as a PDF, or print them.

View the form on IRS.gov

How to fill it out: IRS instructions for 1099-MISC

Tax year

Your answers fill Copy B, Copy 1, and Copy 2 together. Make a separate 1099-MISC for each recipient.

The year the payments were made. This revision of the form covers 2026 and later.

Payer

The business that made the payments: usually you.

The name that matches the TIN you enter below.

A trade or DBA name, if you have one.

For U.S. territories keep United States and choose the territory under State.

The recipient’s copy must show a number that reaches someone who can answer questions about it.

Businesses enter their EIN; a sole proprietor without one can use an SSN or ITIN. The payer’s number is printed in full on every copy.

Recipient

The person or business you paid. Their Form W-9 has everything this step needs.

For a sole proprietor, the owner’s own name. For a disregarded single-member LLC, the owner’s name.

A DBA or LLC name goes here, not alone on the first line.

For U.S. territories keep United States and choose the territory under State.

From their W-9. It must belong to the name on the first name line.

Required if you file more than one 1099-MISC for this recipient or tick FATCA. The IRS encourages one in any case.

TINs stay on this device. The PDF is created in your browser, and nothing you type is uploaded or saved.

Payments

Year totals, each in the box that matches the kind of payment. Leave boxes that don’t apply empty; cents are added for you.

Prizes and awards not for services, taxable damages, and other reportable income.

Backup withholding, or tax withheld from Indian gaming profits.

Gross proceeds, such as a settlement, not fees for legal services.

Cash tips and overtime in box 3 (boxes 13a–14) Optional

Both amounts are already included in box 3. Tipped occupation codes are on the IRS list of tipped occupations.

Only the qualified premium, like the “half” of time-and-a-half.

If any tips came from a non-qualifying occupation, 000 must be one of the codes.

Less common boxes (5, 7–9, 11, 12, 15) Optional

In lieu of dividends or tax-exempt interest.

State information (boxes 16–18) Optional

Not needed for the IRS. Use them if you withheld state income tax or your state wants them, for up to two states.

First state

Second state

0 of 10 required

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Understanding Form 1099-MISC

Form 1099-MISC, Miscellaneous Information, reports payments a business makes in the course of its trade or business that aren’t wages and aren’t pay for a contractor’s services. The usual ones are rents, royalties, prizes and awards, other income, medical and health care payments, and gross proceeds paid to an attorney.

For 2026 and later, most boxes apply once you’ve paid someone $2,000 in the year. Royalties and substitute payments start at $10, attorney gross proceeds and cash paid for fish at $600, and fishing boat proceeds at any amount. Pay for a contractor’s services goes on Form 1099-NEC instead, and payments made by card or through a payment app are reported on Form 1099-K. The payer files Copy A with the IRS and gives Copy B to the recipient.

Filling out Form 1099-MISC step by step

Choose the calendar year, then add your business name, address, phone number, and TIN, and the recipient’s details from their Form W-9. Put each type of payment in its own box: rents in box 1, royalties in box 2, prizes and other income in box 3, and so on. The IRS uses the box to check how the recipient reports the money, so the box matters as much as the amount.

Your entries appear on Copy B, Copy 1, and Copy 2 at the same time, with the recipient instructions page after Copy B. When the required fields are complete, download the PDF or print it. Copy A isn’t part of the PDF: send it through the IRS IRIS portal or on the official red form, because a printout can’t be scanned. Working on a different return? See all tax form generators.

Form 1099-MISC: your questions answered

What payments go on Form 1099-MISC?

Payments made in the course of your trade or business such as rents (box 1), royalties (box 2), prizes, awards, and other income (box 3), fishing boat proceeds (box 5), medical and health care payments (box 6), substitute payments in lieu of dividends or interest (box 8), crop insurance proceeds (box 9), gross proceeds paid to an attorney (box 10), cash paid for fish to resell (box 11), and certain deferred compensation (boxes 12 and 15). Personal payments aren’t reportable.

When is Form 1099-MISC due?

Give the recipient their copy by January 31, or by February 15 if you’re reporting amounts in box 8 or box 10. File with the IRS by February 28 on paper, or by March 31 if you file electronically. When a date falls on a weekend or legal holiday, the next business day counts.

Do I need to send my landlord a 1099-MISC?

If your business paid $2,000 or more in rent during the year to a landlord that isn’t a corporation, report it in box 1. Rent you pay to a real estate agent or property manager isn’t reported by you; the agent or manager reports what they pass on to the owner.

Do payments to a lawyer go on 1099-MISC or 1099-NEC?

Fees for legal services go in box 1a of Form 1099-NEC. Gross proceeds of $600 or more paid to an attorney that aren’t fees for their services, such as a settlement paid through the attorney, go in box 10 of Form 1099-MISC. Both apply even when the law firm is a corporation.

Can I file the PDF from this page with the IRS?

No. The IRS can’t scan Copy A printed from a PDF and may charge a penalty for it. File Copy A electronically through the free IRIS portal, or on the official red form with a Form 1096 if you file on paper. If you have 10 or more information returns in total, you generally have to e-file. This page makes the copies you hand out.

What are the FATCA and CORRECTED boxes for?

Tick FATCA filing requirement only if you’re reporting on this form to meet your chapter 4 (FATCA) account reporting requirement, as the instructions describe; an account number is then required. Most payers leave it blank. Tick CORRECTED when the form replaces one you already filed or gave the recipient.

Is my information safe?

Your data never leaves your browser. The PDF is put together on your device, and nothing you enter, including TINs, is uploaded to or stored by forms.app. Closing the page clears it, so download your copies before you go.

Does this 1099-MISC filler cost anything?

No. It’s free and needs no account. Make a separate form for each recipient, as many as you need.