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Form 1099


A Form 1099 is a type of information return. You will 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. We have divided the topic of 1099 forms into three pages:

  1. What are the 1099 form types and requirements?
  2. How to prepare and file a tax return with a Form 1099?
  3. How to 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 form questions:

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

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.

Minimum Amount Reported*
You Should Receive It By...
Acquisition or Abandonment of Secured Property
Any amount
January 31
Proceeds From Broker and Barter Exchange Transactions
Any amount
February 15
Cancelation of Debt
January 31
Changes in Corporate Control and Capital Structure
$100 million
January 31
Dividends and Distributions
$10 ($600 for liquidations)
January 31
Certain Government Payments
January 31
Health Coverage Tax Credit (HCTC) Advance Payments
Any amount
January 31
Interest Income
$10 ($600 for some business-related interest)
January 31
Merchant Card and Third Party Network Payments
January 31
Long-Term Care and Accelerated Death Benefits
Any amount
January 31
Miscellaneous Income
$600 for non-employee compensation
($10 for royalties and most other sources)
January 31
Original Issue Discount
January 31
Taxable Distributions Received From Cooperatives
January 31
Payments From Qualified Education Programs
Any amount
January 31
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
January 31
Proceeds From Real Estate Transactions
January 31
Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
Any amount
January 31
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.

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.

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 To efile a Tax Return with Form 1099 Income

Start a tax return on! 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

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

If you 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?



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