1099-MISC
Use Form 1099-MISC, miscellaneous income, to report payments made in the course of your business for each person to whom you paid at least $10 in royalties, or at least $600 in rents, prizes and awards, medical and health care payments, or other income payments. Additionally, you must also file Form 1099-MISC for each person for whom you backup withheld any federal income tax, regardless of the amount of the payment. However, beginning with 2020, 1099-NEC is used for reporting nonemployee compensation. We also offer 1099-MISC envelopes that coordinate with the different forms. Deadlines for Filing 1099-MISC