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• The 2021 Instructions for Forms 1099-MISC and 2021 General Instructions for Certain Information
Information about Form 1099-MISC, Miscellaneous Information, including recent updates, related forms and instructions on how to file. Form 1099-MISC is used to report rents, royalties, prizes and awards, and other fixed determinable income.
Forms 1099-MISC and 1099-NEC and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1099MISC or IRS.gov/Form1099NEC. What’s New Form 1099-MISC title change. The title for Form 1099-MISC has been changed from Miscellaneous Income to Miscellaneous Information. Form 1099-MISC, box 11.
• The 2021 Instructions for Forms 1099-MISC and 1099-NEC. To order these instructions and additional forms, go to www.irs.gov/Form1099NEC.
Section 6071 (c) requires you to file Form 1099-NEC on or before January 31, using either paper or electronic filing procedures. File Form 1099-MISC by February 28, if you file on paper, or March 31, if you file electronically.
The General Instructions for Certain Information Returns contain broad information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. Specific form instructions are provided as separate products. New in 2023: If you have 10 or more information returns, you must electronically file.
Form 1099 is one of several IRS tax forms (see the variants section) used in the United States to prepare and file an information return to report various types of income other than wages, salaries, and tips (for which Form W-2 is used instead). [1] .
