The 1099 forms, all in one place

This page links to every 1099 generator live on ePaystubs: 1099-NEC for nonemployee compensation; 1099-MISC for miscellaneous income like rents, prizes, and royalties; 1099-INT for interest; 1099-DIV for dividends and distributions; 1099-R for retirement and pension distributions; 1099-G for certain government payments; 1099-OID for original issue discount; and 1099-C for canceled debt. Each one opens its own dedicated generator.

A 1099 is an information return. It reports income someone received outside a regular paycheck, like contractor pay, interest, dividends, a retirement distribution, or canceled debt. The payer files the form with the IRS and sends a copy to the recipient, who uses it to report the income on their own return. Unlike a W-2, a 1099 doesn't usually show tax withheld, though some do.

1099-NEC reports nonemployee compensation, the pay you give an independent contractor or freelancer for their work, generally $600 or more in a year. 1099-MISC reports other kinds of payments that aren't wages or contractor pay, such as rents, prizes and awards, royalties, and certain other income. Contractor pay moved off 1099-MISC and onto 1099-NEC starting with the 2020 tax year, so most freelance payments now use 1099-NEC.

It depends on the form. 1099-NEC, 1099-MISC, 1099-G, and 1099-C generally use a $600 threshold, while 1099-INT, 1099-DIV, and 1099-OID kick in at $10. A form is also required any time backup withholding applies, even below the usual threshold. The threshold controls whether the payer must file, not whether the income is taxable, so a recipient may still owe tax on an amount too small to trigger a form.

Recipient copies are generally due by January 31. 1099-NEC is also due to the IRS by January 31, on paper or electronically. Most other 1099 forms are due to the IRS by the end of February on paper, or the end of March electronically. Certain 1099-MISC amounts have a mid-February recipient deadline. If a date falls on a weekend or holiday, it moves to the next business day.

You do if you're filing 10 or more information returns of any type in total for the year. The count is combined across form types, so your 1099s are pooled with any W-2s and other returns. If the combined total reaches 10, you have to e-file rather than mail paper. Below 10, paper filing is still allowed, though e-filing is generally faster and gives you a filing confirmation.

You report the income on your own return, and where depends on the form. Contractor pay on a 1099-NEC usually goes on Schedule C. Interest, dividends, and OID go on Schedule B and the interest and dividend lines of the 1040. Retirement income on a 1099-R goes on the pension and IRA lines. Government payments on a 1099-G and canceled debt on a 1099-C generally go on Schedule 1. Keep the form with your records; you don't attach it.

No. Each generator helps you fill out and produce a completed form that you can review, print, and give to the recipient, then file with the IRS yourself. It does not transmit anything to the IRS, it is not a substitute for tax software or a tax professional, and it is not tax advice. You are responsible for the accuracy of the information on every form and for meeting your own filing deadlines.