If you paid a person that is不是an independent contractor during the tax year, you might need to file Form 1099-MISC. So, what is Form 1099-MISC?

什么是表格1099 misc？

表格1099-MISC，杂项信息，是一个信息退货业务，用于报告杂项付款。

Before 2020, business owners also reported nonemployee compensation on Form 1099-MISC. But now, business owners must use109年形成9-NEC报告非雇人的赔偿。

109年形成9-MISC recipients

File Form 1099-MISC for each person you have given the following types of payments in the course of your business during the tax year:

• At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest
• At least $600 in the following:
  • Rents
  • 奖品和奖项
  • 其他收入付款
  • Cash from a notional principal contract to an individual, a partnership or an estate
  • Any fishing boat proceeds
  • Medical and health care payments
  • Crop insurance proceeds
  • Cash payments for fish
  • Payments to an attorney
  • 409年部分延期货
  • Nonqualified deferred compensation

Again,do notuse Form 1099-MISC to report nonemployee compensation. Instead, use109年形成9-NEC独立承包商付款。一如既往，不要使用1099 formfor W-2 employees.

Check out theIRS 1099指令有关您应在形式1099-MISC上报告的付款清单。

Filling out Form 1099-MISC

When filling out Form 1099-MISC, include:

• Your name, address, and phone number
• Your TIN (纳税人识别号码)
• Recipient’s TIN
• 收件人的姓名和地址
• Your account number, if applicable
• Amount you paid the recipient in the tax year

For more information about filling out Form 1099-MISC, check out the美国国税局的指示.

Filing Form 1099-MISC

After you finish filling out Form 1099-MISC, make sure you send the correct copies to the IRS and the recipient. You must also send109年形成6, Annual Summary and Transmittal of U.S. Information Returns, to the IRS. Form 1096 is a summary form of IRS Forms 1099-MISC.

You can either mail or e-File Forms 1099-MISC. You must e-File if you need to file 250 or more information returns throughout the year.

如果您的州参与联合联邦/国家申请计划（CF / SF），IRS将向您的州发送您的电子提交的1099表格。

Check out a list of states that participate in CF/SF below:

109年形成9 due date

您负责通过正确的截止日期分发和归档表格1099 MISC。

If you are filing a paper form, your Form 1099-MISC due date is March 1. If you file the form electronically, your due date is March 31. You must send the recipient their copy no later than February 1.

109年形成9-MISC copies

您必须向各种收件人分发一份表格1099帧的副本。以下是发送1099 MISC的每份副本所需的故障：

• Copy A: The IRS
• Copy 1: State tax department, if applicable
• Copy B: Recipient (vendor)
• Copy 2: Recipient (vendor)
• Copy C: Keep in your business records

Where to get Form 1099-MISC

您可以在IRS网站上查看表格1099-MISC的样本。但是，样本仅用于观看。请勿从IRS的网站上打印和/或文件表格1099 MISC。

Order official 1099-MISC forms either online from the IRS or from another authorized retailer. Make sure the forms you order are for the correct tax year.

109年形成9-MISC errors

Nobody’s perfect, so if you make a mistake on Form 1099-MISC, don’t worry. Instead, make sure you correct the error as soon as possible.

您可以进行两种类型的错误：

• 类型1
• 类型2.

类型1errors include things like incorrect money amounts, codes, or checkboxes. Type 2 errors include a missing or incorrect TIN or payee name.

How you fix the issue depends on whether the error is a Type 1 or Type 2 error. Be sure to learn how to issue acorrected Form 1099so you can quickly fix the error.

如果您需要纠正E-exed表格1099 Misc，请查看IRS’s Publication 1220. If you made a mistake, you would either need to make a One-transaction Correction or a Two-transaction Correction.

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This article was updated from its original publication date of October 13, 2011.

This is not intended as legal advice; for more information, please点击这里。