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What is IRS Form 1099-MISC?

Miscellaneous Income IRS Form Overview

Form 1099-MISC is used to report payments for services performed for a business by people not treated as its employees. Miscellaneous income includes payments made to subcontractors wages, rental payments, prizes, awards, or substitute payments in lieu of dividends. Employers must file Form 1099-MISC for non-employees compensated $600 or more for the year services were rendered. However, if a recipient works for multiple companies and earns a combined total of $600 he or she will not receive a 1099-MISC but will still be required to report income tax. A 1099-MISC Form, reporting miscellaneous income, must be provided to the recipient and a copy e-filed to the IRS.

Form 1099-MISC 2016 Tax Year Deadlines

There are three important deadlines to remember when filing Form 1099-MISC:
1099-MISC Due to Recipient

Due to Recipient by:

January 31st

1099-MISC Paper File

Paper File 1099-MISC to IRS by:

February 28th

1099-MISC E-File

E-File 1099-MISC to IRS by:

March 31st

Note: The above set of deadlines are applicable only while reporting non-employee compensation payments available on box 7 of the 1099-MISC Form. Otherwise, February 28, 2017 is the paper filing deadline and March 31, 2017, is the e-filing deadline.



Required Information for E-Filing Form 1099-MISC

Miscellaneous Income Reporting Requirements
  • Payer Details: Name, EIN, and Address
  • Recipient Details: Name, EIN/Social Security, and Address
  • Federal Details: Miscellaneous Incomes and Federal Tax Withheld
  • State Filing Details: State Income, Payer State Number, and State Tax Withheld
IRS Form 1099-MISC 2017

Steps to E-File Form 1099-MISC Return Online

Efficiently Transmit Your Form 1099-MISC Form Online
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  • Create or Sign into your ExpressTaxFilings Account
  • Select “Create New 1099-MISC Form
  • Enter Payer Details (Name, EIN and Address)
  • Enter Recipient Details (Name, SSN/EIN, Address)
  • Enter Federal Detail for Miscellaneous Income
  • Enter State Information & State Taxes Withheld for Each Applicable State
  • Choose for Form to be Mailed to Recipient
  • Review, Pay, and Transmit Return Directly to IRS

Extension Form 8809 for 1099-MISC Filing

Need More time to Report your Miscellaneous Income?

If you’re unable to file Form 1099-MISC on time, you can apply for an automatic 30-day extension of time to file by completing Form 8809 by your original due date. E-file and receive approval within an hour.

Learn More

IRS Penalties for Tax Form 1099-MISC

Failure to File and Pay Required Taxes for Form 1099-MISC

A penalty will be enforced if the filer fails to file Form 1099-MISC by the deadline, fails to include all required information, if the return contains incorrect information, or if the filer files on paper when required to e-file. Penalty amounts are based on the size of the organization and the date the form is actually filed. These amounts range from $30 to $1,500,000.

Correct Your Form 1099-MISC

File Corrections to Amend Originally Filed Form 1099-MISC

If your Form 1099-MISC is rejected by the IRS, file a new form correcting errors with ExpressTaxFilings as soon as possible. In order to correct incorrect recipient details and federal amounts previously filed on Form 1099-MISC simply refile the form and use necessary indicators to mark form as a correction.

Correct Previously Filed 1099-MISC!

1099-MISC State Filings

E-File Form 1099-MISC with IRS and State Departments

Depending on your state requirements you may need to file Form 1099-MISC to the applicable state department, along with any additional information. Each state has individual requirements and deadlines for filing. For example: In South Carolina, you must file Form 1099-MISC directly to the state if there were any state withholdings. If your state is a part of the Combined Federal/State Filing the Internal Revenue Service: Information Returns Branch (IRS/IRB) will forward the original and corrected forms to the respective state automatically with no additional charge. However, select states within the program still require individuals to file with the state department. If you are unsure of your state filing requirements, it is imperative you check with your state department of Revenue for clarification.

Download the Form 1099 Mobile App

E-File Form 1099 from Your Mobile Device

This application is free to download on any iOS or Android device. Download our app today to accurately file Form 1099 from your phone.

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