What is Form 1099-MISC?
Form 1099-MISC, Miscellaneous Information, reports payments a business made that aren’t wages and aren’t pay for services by a nonemployee. Common boxes:
- Box 1, rents: for example, office or equipment rent.
- Box 2, royalties.
- Box 3, other income: such as prizes and awards that aren’t for services.
- Box 4, federal income tax withheld, including backup withholding.
- Box 6, medical and health care payments.
- Box 10, gross proceeds paid to an attorney.
Pay to independent contractors for their services goes on Form 1099-NEC instead.
Who must issue a 1099-MISC
A business files Form 1099-MISC for each person it paid reportable amounts during the year. The IRS’s 2026 instructions set the thresholds for 2026 payments at $2,000 or more for rents and $10 or more for royalties, while gross proceeds paid to an attorney (box 10) are still reported from $600. The $2,000 figure applies to tax years beginning after 2025; for 2025 payments it was $600. Check the instructions for the other boxes’ rules before you file.
1099-MISC deadlines for 2026 payments
| Copy | Goes to | Due by |
|---|---|---|
| Copy B and Copy 2 | The recipient | January 31 (February 1, 2027, as January 31 is a Sunday) |
| Copy A, on paper | IRS | February 28 |
| Copy A, electronically | IRS | March 31 |
If you report amounts in box 8 or box 10, the recipient’s copy is due in mid-February instead; the IRS General Instructions give the exact date each year. A due date on a weekend or legal holiday moves to the next business day, and 10 or more information returns in total must be filed electronically.
How to make 1099-MISC recipient copies with PayDocs
- Choose the tax year: 2025 or 2026.
- Enter your name, address and EIN as the payer, then the recipient’s name, address and the last four digits of their TIN.
- Enter the year’s amounts in the boxes that apply, from your payment records, and any federal or state withholding.
- Read the preview box by box against your records.
- Download Copy B and Copy 2 and give them to the recipient.
PayDocs makes the recipient copies only. File Copy A with the IRS yourself or through your filing service.
Form 1099-MISC: common questions
Is the 1099-MISC generator free?
Creating and previewing a 1099-MISC is free, with no account or card. The finished PDF, without the watermark, will cost $4.99 when checkout opens, the same as a pay stub.
What is the 1099-MISC threshold for rent in 2026?
$2,000 or more for 2026 payments, under the IRS’s 2026 instructions. Royalties are reported from $10.
When is the 1099-MISC due for 2026?
To the recipient by January 31 (February 1, 2027, because January 31 is a Sunday), or mid-February if you report box 8 or box 10. To the IRS by February 28 on paper or March 31 electronically, moved to the next business day if the date falls on a weekend.
Should a contractor get a 1099-MISC?
Not for their services. Pay to an independent contractor for services goes on Form 1099-NEC. A contractor can get a 1099-MISC for other payments, such as rent you paid them.
Does PayDocs file the 1099 with the IRS?
No. PayDocs produces the recipient copies (Copy B and Copy 2). Copy A is filed with the IRS by you or your filing service.
Is a PayDocs 1099 proof of income?
No. PayDocs lays out figures you provide from your own payroll or payment records. It doesn’t verify them, file them or certify anyone’s income. Only make a form for payments that really happened.
Sources
- IRS — Instructions for Forms 1099-MISC and 1099-NEC (2026)
- IRS — General Instructions for Certain Information Returns
Official sources checked October 4, 2026. Approved by PayDocs. This explains how the form works; it is not tax or legal advice.