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  • Instructions for Forms 1099-MISC and 1099-NEC (04 2025)
    Form 1099-K Payments made with a credit card or payment card and certain other types of payments, including third-party network transactions, must be reported on Form 1099-K by the payment settlement entity under section 6050W and are not subject to reporting on Form 1099-MISC or Form 1099-NEC See the separate Instructions for Form 1099-K
  • About Form 1099-MISC, Miscellaneous Information - Internal Revenue Service
    Information about Form 1099-MISC, Miscellaneous Information, including recent updates, related forms and instructions on how to file Form 1099-MISC is used to report rents, royalties, prizes and awards, and other fixed determinable income
  • About Form 1099-NEC, Nonemployee Compensation - Internal Revenue Service
    Information about Form 1099-NEC, Nonemployee Compensation, including recent updates, related forms, and instructions on how to file
  • Form 1099-MISC (Rev. December 2026)
    Attention: Which Revision To Use for Which Year We issue information returns up to a year in advance of when issuers will first file them For all forms that we do not issue annually (such as Form 1040), the year of the revision date is the first year for which issuers are to use the form to report amounts For example, we issued an April 2025 revision of Form 1099-NEC, Nonemployee
  • Form 1099 NEC Independent Contractors | Internal Revenue Service
    What's the difference between a Form W-2 and a Form 1099-MISC or Form 1099-NEC?
  • File Form 1099 series information returns for free online
    Tax Tip 2025-05, Jan 14, 2025 — Business taxpayers can file electronically any Form 1099 series information returns for free with the IRS Information Returns Intake System The IRIS Taxpayer Portal is available to any business of any size
  • E-file information returns with IRIS | Internal Revenue Service
    Electronically file for free with the Information Returns Intake System (IRIS) Individual and bulk forms File direct through the taxpayer portal or use software through IRIS Application to Application Tax year 2022 and later: All Forms 1099 Tax year 2023 (portal only): Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T, 3921, 3922, 5498, 5498-ESA, 5498-SA and W-2G
  • About Publication 1099, General Instructions for Certain Information . . .
    Publication 1099, General Instructions for Certain Information Returns contain broad information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G
  • Instructions for Forms 1099-R and 5498 (2025) - Internal Revenue Service
    Future Developments For the latest information about developments related to Forms 1099-R and 5498 and their instructions, such as legislation enacted after they were published, go to IRS gov Form1099R or IRS gov Form5498 You can get the General Instructions for Certain Information Returns at IRS gov 1099GeneralInstructions
  • About Form 1099-C, Cancellation of Debt - Internal Revenue Service
    Information about Form 1099-C, Cancellation of Debt (Info Copy Only), including recent updates, related forms, and instructions on how to file File 1099-C for canceled debt of $600 or more, if you are an applicable financial entity and an identifiable event has occurred





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