What goes on a 1099-MISC
Form 1099-MISC reports miscellaneous payments that are not wages and not nonemployee compensation. Its boxes cover, among others, rents, royalties, prizes and awards, other income, medical and health care payments, crop insurance proceeds, and gross proceeds paid to an attorney. Since the 2020 tax year, payments for a contractor's services go on the separate 1099-NEC instead — the most common mix-up with this form.
The copies in this PDF
As with all IRS information returns, this PDF bundles every copy: Copy A for the IRS (red, informational only — the IRS says not to print and file it from this file), Copy 1 for the state, Copy B for the recipient, Copy 2 for the recipient's state return, and Copy C for the payer. That is why it has 179 fields: each copy is filled separately. Most filers complete Copy B for the recipient and Copy C for their own records, and file Copy A electronically.
Which revision this is
This is the IRS December 2026 revision, for amounts paid in calendar year 2026. The first page of the PDF is the IRS's notice on which revision to use for which year.
Filling it in our editor
Every box shows its printed description in the sidebar — "2 Royalties", "3 Other income" and so on — so you can find the right one without counting boxes on the page. Payer and recipient details appear once per copy; fill them on each copy you plan to hand out.
FAQ
Is a 1099-MISC the same as a 1099-NEC?
No. Contractor and freelancer fees go on the 1099-NEC. The 1099-MISC is for rents, royalties, prizes, other income and the other categories listed on the form.
When is it due?
Recipient copies are generally due by January 31. The IRS copy has a later deadline that depends on whether you file on paper or electronically — see the instructions included in the form.
Can I file Copy A printed from this PDF?
No. The IRS requires the official scannable red form for paper filing, or electronic filing.