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The form is issued by the payer and is due to the recipient by January 31 and to the IRS by the last day of February 6 each year for work done during the previous tax year.

In the United States, Form 1099-MISC is a variant of Form 1099 used to report miscellaneous income.


One notable use of Form 1099-MISC is to report amounts paid by a business (including nonprofits to a non-corporate US resident independent contractor for services (in IRS terminology, such payments are nonemployee compensation).


The ubiquity of the form has also led to use of the phrase "1099 workers" or "the 1099 economy" to refer to the independent contractors themselves




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