IRS Form 1099-MISC 2018 Miscellaneous Income

IRS Form 1099-MISC is a U.S. Department of the Treasury - Internal Revenue Service - issued form also known as the "Miscellaneous Income".

Download a PDF version of the latest IRS Form 1099-MISC down below or find it on the U.S. Department of the Treasury - Internal Revenue Service Forms website.

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Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
9595
VOID
CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP
1 Rents
OMB No. 1545-0115
or foreign postal code, and telephone no.
Miscellaneous
2018
$
Income
2 Royalties
$
1099-MISC
Form
Copy A
3 Other income
4 Federal income tax withheld
$
$
For
Internal Revenue
PAYER’S TIN
RECIPIENT’S TIN
5 Fishing boat proceeds
6 Medical and health care payments
Service Center
$
$
File with Form 1096.
RECIPIENT’S name
7 Nonemployee compensation
8 Substitute payments in lieu of
For Privacy Act
dividends or interest
and Paperwork
Reduction Act
Notice, see the
$
$
Street address (including apt. no.)
2018 General
9 Payer made direct sales of
10 Crop insurance proceeds
Instructions for
$5,000 or more of consumer
products to a buyer
Certain
$
City or town, state or province, country, and ZIP or foreign postal code
(recipient) for resale
Information
11
12
Returns.
13 Excess golden parachute
14 Gross proceeds paid to an
Account number (see instructions)
FATCA filing
2nd TIN not.
requirement
payments
attorney
$
$
15a Section 409A deferrals
15b Section 409A income
16 State tax withheld
17 State/Payer’s state no.
18 State income
$
$
$
$
$
$
1099-MISC
Form
Cat. No. 14425J
www.irs.gov/Form1099MISC
Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
VOID
CORRECTED
1 Rents
OMB No. 1545-0115
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
Miscellaneous
2018
$
Income
2 Royalties
$
1099-MISC
Form
3 Other income
4 Federal income tax withheld
$
$
Copy 1
PAYER’S TIN
RECIPIENT’S TIN
5 Fishing boat proceeds
6 Medical and health care payments
For State Tax
Department
$
$
RECIPIENT’S name
7 Nonemployee compensation
8 Substitute payments in lieu of
dividends or interest
$
$
Street address (including apt. no.)
9 Payer made direct sales of
10 Crop insurance proceeds
$5,000 or more of consumer
products to a buyer
$
City or town, state or province, country, and ZIP or foreign postal code
(recipient) for resale
11
12
13 Excess golden parachute
14 Gross proceeds paid to an
Account number (see instructions)
FATCA filing
requirement
payments
attorney
$
$
15a Section 409A deferrals
15b Section 409A income
16 State tax withheld
17 State/Payer’s state no.
18 State income
$
$
$
$
$
$
1099-MISC
Form
www.irs.gov/Form1099MISC
Department of the Treasury - Internal Revenue Service
CORRECTED (if checked)
1 Rents
OMB No. 1545-0115
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
Miscellaneous
2018
$
Income
2 Royalties
$
1099-MISC
Form
Copy B
3 Other income
4 Federal income tax withheld
$
$
For Recipient
PAYER’S TIN
RECIPIENT’S TIN
5 Fishing boat proceeds
6 Medical and health care payments
$
$
RECIPIENT’S name
7 Nonemployee compensation
8 Substitute payments in lieu of
This is important tax
dividends or interest
information and is
being furnished to
the IRS. If you are
$
$
Street address (including apt. no.)
required to file a
9 Payer made direct sales of
10 Crop insurance proceeds
return, a negligence
$5,000 or more of consumer
penalty or other
products to a buyer
sanction may be
$
City or town, state or province, country, and ZIP or foreign postal code
(recipient) for resale
imposed on you if
11
12
this income is
taxable and the IRS
determines that it
13 Excess golden parachute
14 Gross proceeds paid to an
Account number (see instructions)
FATCA filing
has not been
requirement
payments
attorney
reported.
$
$
15a Section 409A deferrals
15b Section 409A income
16 State tax withheld
17 State/Payer’s state no.
18 State income
$
$
$
$
$
$
1099-MISC
(keep for your records)
Form
www.irs.gov/Form1099MISC
Department of the Treasury - Internal Revenue Service
Instructions for Recipient
Recipient’s taxpayer identification number (TIN). For your protection, this form may
Box 7. Shows nonemployee compensation. If you are in the trade or business of
show only the last four digits of your social security number (SSN), individual taxpayer
catching fish, box 7 may show cash you received for the sale of fish. If the amount in
identification number (ITIN), adoption taxpayer identification number (ATIN), or
this box is SE income, report it on Schedule C or F (Form 1040), and complete
employer identification number (EIN). However, the issuer has reported your complete
Schedule SE (Form 1040). You received this form instead of Form W-2 because the
TIN to the IRS.
payer did not consider you an employee and did not withhold income tax or social
Account number. May show an account or other unique number the payer assigned
security and Medicare tax. If you believe you are an employee and cannot get the
to distinguish your account.
payer to correct this form, report this amount on the line for “Wages, salaries, tips,
etc.” of Form 1040 (or Form 1040NR). You must also complete Form 8919 and attach
FATCA filing requirement. If the FATCA filing requirement box is checked, the payer
it to your return. If you are not an employee but the amount in this box is not SE
is reporting on this Form 1099 to satisfy its chapter 4 account reporting requirement.
income (for example, it is income from a sporadic activity or a hobby), report this
You also may have a filing requirement. See the Instructions for Form 8938.
amount on the “Other income” line of Form 1040 (or Form 1040NR).
Amounts shown may be subject to self-employment (SE) tax. If your net income
Box 8. Shows substitute payments in lieu of dividends or tax-exempt interest received
from self-employment is $400 or more, you must file a return and compute your SE tax
by your broker on your behalf as a result of a loan of your securities. Report on the
on Schedule SE (Form 1040). See Pub. 334 for more information. If no income or
“Other income” line of Form 1040 (or Form 1040NR).
social security and Medicare taxes were withheld and you are still receiving these
payments, see Form 1040-ES (or Form 1040-ES(NR)). Individuals must report these
Box 9. If checked, $5,000 or more of sales of consumer products was paid to you on a
amounts as explained in the box 7 instructions on this page. Corporations, fiduciaries,
buy-sell, deposit-commission, or other basis. A dollar amount does not have to be
or partnerships must report the amounts on the proper line of their tax returns.
shown. Generally, report any income from your sale of these products on Schedule C
(Form 1040).
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
Box 10. Report this amount on Schedule F (Form 1040).
tax return and report your income correctly.
Box 13. Shows your total compensation of excess golden parachute payments
Box 1. Report rents from real estate on Schedule E (Form 1040). However, report rents
subject to a 20% excise tax. See the Form 1040 (or Form 1040NR) instructions for
on Schedule C (Form 1040) if you provided significant services to the tenant, sold real
where to report.
estate as a business, or rented personal property as a business. See Pub. 527.
Box 14. Shows gross proceeds paid to an attorney in connection with legal services.
Box 2. Report royalties from oil, gas, or mineral properties, copyrights, and patents on
Report only the taxable part as income on your return.
Schedule E (Form 1040). However, report payments for a working interest as explained
Box 15a. May show current year deferrals as a nonemployee under a nonqualified
in the box 7 instructions. For royalties on timber, coal, and iron ore, see Pub. 544.
deferred compensation (NQDC) plan that is subject to the requirements of section
Box 3. Generally, report this amount on the “Other income” line of Form 1040 (or Form
409A, plus any earnings on current and prior year deferrals.
1040NR) and identify the payment. The amount shown may be payments received as
Box 15b. Shows income as a nonemployee under an NQDC plan that does not meet
the beneficiary of a deceased employee, prizes, awards, taxable damages, Indian
the requirements of section 409A. This amount is also included in box 7 as
gaming profits, or other taxable income. See Pub. 525. If it is trade or business
nonemployee compensation. Any amount included in box 15a that is currently taxable
income, report this amount on Schedule C or F (Form 1040).
is also included in this box. This income is also subject to a substantial additional tax
Box 4. Shows backup withholding or withholding on Indian gaming profits. Generally,
to be reported on Form 1040 (or Form 1040NR). See the Form 1040 (or Form 1040NR)
a payer must backup withhold if you did not furnish your TIN. See Form W-9 and Pub.
instructions.
505 for more information. Report this amount on your income tax return as tax
Boxes 16–18. Shows state or local income tax withheld from the payments.
withheld.
Future developments. For the latest information about developments related to Form
Box 5. An amount in this box means the fishing boat operator considers you self-
1099-MISC and its instructions, such as legislation enacted after they were published,
employed. Report this amount on Schedule C (Form 1040). See Pub. 334.
go to www.irs.gov/Form1099MISC.
Box 6. For individuals, report on Schedule C (Form 1040).

Download IRS Form 1099-MISC 2018 Miscellaneous Income

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