Form 1099-MISC is used by payers to report payments of $600 or more of rent, prizes and awards, medical and health care payments, nonemployee compensation, and crop insurance proceeds, $10 or more of royalties, any amount of fishing boat proceeds, certain substitute payments, golden parachute payments, and an indication of direct sales of $5,000 or more.
The latest form for Form 1099-MISC -- Miscellaneous Information expires 2022-07-31 and can be found here.
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Form |
Justification for No Material/Nonsubstantive Change |
Supporting Statement A |