1099 Form Information-Types, Filing Requirements, Due Dates


At efile.com, we have divided the topic of 1099 forms up into three pages:

  1. What are the 1099 form types and requirements? (this page)
  2. How do I prepare and file a tax return with a Form 1099?
  3. How do I issue a Form 1099?

Did you receive a 1099 form (or think you'll receive a 1099 in the mail)? What if you only earned $10-should you still get a 1099? Does any amount of 1099 income have to be reported on your tax return? Visit the sections below for answers to your 1099 questions: 

What is a Form 1099?

Is a Form 1099 the Same as a W-2?

What Are the Form 1099 Types, Reporting Requirements, and Due Dates? 

Do I Still Need to Report My 1099 Payment Even If I Don't Receive a 1099 Form?

What If I Don't Receive a 1099 on Time?

How Do I efile a Tax Return with Form 1099 Income?

What If I Need to Issue a 1099?

What Is a Form 1099?

A Form 1099 is a type of "information return". You get a 1099 form in the mail if you received certain types of income during the year. Generally, you will have to report the information from a 1099 on your tax return. 

Is a Form 1099 the Same as a W-2?

While a W-2 reports wages, salaries, and tips, a 1099 reports many other kinds of income. There are many different varieties of 1099 form, and each one is used to report different, specific types of income.

What Are the Form 1099 Types, Reporting Requirements, and Due Dates?

The table below lists each type of 1099 form by number and description, reporting requirements (the minimum dollar amount which must be reported), and the due date on which the form should be received by you.

Form Description Minimum Amount Reported* You Should Receive It by...
1099-A Acquisition or Abandonment of Secured Property Any amount January 31
1099-B Proceeds From Broker and Barter Exchange Transactions Any amount February 15
1099-C Cancellation of Debt $600 January 31
1099-CAP Changes in Corporate Control and Capital Structure $100 million January 31
1099-DIV Dividends and Distributions $10 ($600 for liquidations) January 31
1099-G Certain Government Payments $10 January 31
1099-H Health Coverage Tax Credit (HCTC) Advance Payments Any amount January 31
1099-INT Interest Income $10 ($600 for some business-related interest) January 31
1099-K Merchant Card and Third Party Network Payments $20,000 January 31
1099-LTC Long-Term Care and Accelerated Death Benefits Any amount January 31
1099-MISC Miscellaneous Income $600 for non-employee compensation
($10 for royalties and most other sources)
January 31
1099-OID Original Issue Discount $10 January 31
1099-PATR Taxable Distributions Received From Cooperatives $10 January 31
1099-Q Payments From Qualified Education Programs Any amount January 31
1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. $10 January 31
1099-S Proceeds From Real Estate Transactions $600 January 31
1099-SA Distributions From an HSA, Archer MSA, or Medicare Advantage MSA Any amount January 31
RRB-1099 Railroad Retirement Board Statement Any amount January 31
SSA- 1099 Social Security Benefit Statement Any amount January 31

*What is the "Minimum Amount Reported"? 

This is the amount the payer (employer, organization, etc) is required to report on a 1099 in order to issue it to you.

Do I Still Need to Report My 1099 Payment Even If I Don't Receive a 1099 Form?

Since the IRS considers any 1099 payment as taxable income, you are required to report your 1099 payment on your tax return. For example, if you earned less than $600 as an independent contractor, the payer does not have to send you a 1099-MISC, but you still have to report the amount as self-employment income.

What If I Don't Receive a 1099 on Time?

If you are expecting a 1099 and you do not receive it by February 15, the IRS recommends contacting them at 1-800-829-1040. You will be able to use a substitute form to file your return, and you may even still be able to efile it.

How Do I efile a Tax Return with Form 1099 Income?

Start a tax return on efile.com! We will determine the correct forms to use based on your answers to a simple tax interview. Learn about the many benefits of filing your taxes with efile.com.

You may also want to see these instructions to prepare and efile a tax return with 1099 income.

What If I Need to Issue a 1099?

Find out how to prepare and file a 1099 form.

Related Form 1099 Tax Topics:

How Do I File a Tax Return If I Am Self-Employed?

How Do I Prepare a Tax Return with a 1099 Form?

What If I Have to Issue a Form 1099?

What Kinds of Income Are Taxable?