what is form 1099 misc miscellaneous information 
form 1099 misc miscellaneous information is an internal revenue service irs form used to report certain types of miscellaneous compensation such as rent prizes awards healthcare payments and payments to an attorney before the 2020 tax year form 1099 misc was also used to report nonemployee compensation for independent contractors freelancers sole proprietors and self employed individuals starting with 2020 this nonemployee pay is reported on form 1099 nec nonemployee compensation these forms generally report business payments not personal ones a 1099 misc form is one of many in the 1099 series and among those commonly used taxpayers receive 1099s including form 1099 misc shortly after the end of the tax year and use the information to report the income that they received who can file form 1099 misc form 1099 misc miscellaneous information is completed and sent out by someone who has paid at least 10 in royalties or broker payments in lieu of dividends or tax exempt interest to another person it s also sent to each person to whom you paid at least 600 during the calendar year in the following categories 1the form is also used to report direct sales of at least 5 000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment 1the payer must file the form with the irs by february 28 march 31 if filing electronically the recipient can attach the form to their tax return 2