IRS Form 1099-MISC (Tax Year 2025)

Miscellaneous Income

IRS Form 1099-MISC is used to report miscellaneous types of income that do not fall under regular wages or salaries. This includes rents, royalties,
prizes, awards, and attorney fees
, among other payments. Businesses issue this form to individuals and entities that are not employees.
Electronic filing software for IRS tax and information returns

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Secure Transmission

Transmit your data directly to the IRS or to a state portal. Your information is never sent through the cloud or third parties.

Excel Integration

Import your data from Excel (xls or xlsx). Download a sample Excel file to get started.

Printing Made Simple

Print Copy B on plain paper with black ink—no special forms required. Forms are designed to be tri-folded into a standard #10 double-window envelope.

Faster Processing with Fewer Errors

Our software automatically detects errors before you transmit to the IRS, reducing rejections and delays.

Free Technical Support

Talk to a local, live support specialist anytime. We’ll answer questions and help you resolve issues quickly.

We handle the entire process—printing, mailing, and electronically filing your originals or corrections for both current and prior tax years. Filings are submitted directly to the IRS through the Combined Federal/State Filing (CF/SF) program and to any specific states required.

Dedicated Representative

Every client is paired with a knowledgeable representative who brings at least 15 years of IRS filing experience. You’ll always have a direct point of contact to guide you through the process.

Lower Administrative Burden

By outsourcing tax reporting tasks, your business can free up valuable time and resources to focus on core operations rather than compliance details.

No TCC or ID.me Needed

We eliminate the hassle of registering for a Transmitter Control Code (TCC) or verifying identity through ID.me, making the filing process faster and easier.

High-Volume & Complex Filing Support

1099FIRE is built to manage large-scale filings, multiple payers, bulk TIN matching, and state submissions—all with secure transmission through the Combined Federal/State Filing program.

Custom Quotes for Every Project

No two projects are alike, and a one-size-fits-all price doesn’t work. By calling us for a tailored quote, our team can better understand your unique requirements and deliver the right solution for your business. Reach us at (480) 706-6474.

The IRS now requires electronic filing for businesses submitting 10 or more information returns starting with tax year 2023. This includes common forms such as 1099, W-2, and 1098. Paper filing is only allowed if you have 10 or fewer total returns across all types.

In addition, FIRE TCC holders who applied before September 26, 2021 must resubmit their application and verify their identity through ID.me, the IRS-approved sign-in provider.

With the lower threshold, many companies are switching to third-party e-filing providers to stay compliant and streamline submissions.

For help meeting these new e-filing requirements, contact 1099FIRE at (480) 706-6474 to learn more about our outsourcing solutions.

Our software and outsourcing services can handle all filing needs:

  • Original Filings – Submit brand-new information returns with ease.

  • Corrections – Quickly fix and resubmit forms that contain errors.

  • Prior Years – File late or amended returns for previous tax years.

Whether you’re submitting current forms, making corrections, or catching up on past obligations, we ensure your filings are accurate and compliant.

Who Receives Form 1099-MISC?

You may receive Form 1099-MISC if:

  • A business paid you $600 or more in rents, prizes, awards, or other miscellaneous income.

  • You earned at least $10 in royalties or broker payments instead of dividends or tax-exempt interest.

  • You received $600 or more in attorney fees paid to a law firm or attorney.

Form 1099-MISC is commonly issued to landlords, freelancers, small business owners, and independent contractors with income that doesn’t fit on other 1099 forms, such as the 1099-NEC.

 

Who Sends Form 1099-MISC?

Businesses, organizations, or government agencies that make qualifying payments must issue Form 1099-MISC to recipients and also file it with the IRS.

Purpose of Form 1099-MISC

The form captures taxable income that is not typically reported on a W-2, helping the IRS track and enforce reporting compliance.

 

Key Deadlines
  • Recipient Copy (Copy B): Must be provided by January 31.

  • IRS Filing: Must be filed electronically by March 31.

What is IRS Form 1099-MISC?

I received a 1099-MISC for a monetary gift?

Which copy of form 1099-MISC do we keep?

Electronic Filing

Frequently Asked Questions (FAQs)

Common examples include:

  • Rent paid to a landlord
  • Royalties
  • Prizes and awards
  • Medical and healthcare payments
  • Attorney gross proceeds
  • Crop insurance proceeds
  • Fishing boat proceeds

Nonemployee compensation is not reported on this form; it belongs on Form 1099-NEC.

Form 1099-NEC reports nonemployee compensation paid to independent contractors.
Form 1099-MISC reports other taxable payments such as rent, royalties, and awards.

Yes. You can file corrections for prior years, and our software supports current and prior-year filings. If you choose outsourcing, our team can rebuild the XML files and transmit the corrected forms on your behalf.

Your software supports up to 2,500 records per installation, and you can add additional capacity in 10,000-record blocks. Outsourcing customers can submit any volume — including 50,000+ records — and we handle the formatting and transmission.

  • Yes, if you file using software.
  • No, if you use an outsourcing service (they file under their TCC).
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