do i have to report a 1099 misc on my tax return 
you must report on your tax return income shown on any 1099 misc that you receive you do not have to file the form with your taxes but you should keep it for your records you can deduct any taxes withheld including state and local taxes on the appropriate return who must file form 1099 misc you must complete and file form 1099 misc with the internal revenue service irs including sending a copy to the payee payments of at least 10 in royalties or broker payments in lieu of dividends or tax exempt interest to another person and at least 600 for certain rent paid prizes and awards and other listed income payments as mandated by the irs you must file the form with the irs by february 28 march 31 if filing electronically 25the bottom linebusiness payers use form 1099 misc to report certain types of miscellaneous compensation such as rent prizes awards healthcare payments and payments to an attorney to the irs and to the recipients of those payments recipients are required to report the payments as income on their tax returns in a change from previous years beginning with the 2020 tax year nonemployee compensation is reported on form 1099 nec not form 1099 misc the purpose of form 1099 misc is to track and account for listed payments as a business deduction for business payers and income for payees 