IRS Deadline: February 2, 2026 Watch our video

IRS Form

1099-MISC

Miscellaneous Income

Filing Deadline
February 02, 2026
Reporting Threshold
$600 or more
Who Files
Businesses paying rent, royalties, attorney fees

What is Form 1099-MISC?

Form 1099-MISC is an IRS document used to report various types of miscellaneous income. It covers payments made in the course of your trade or business, excluding those made to employees or for nonemployee compensation.

Who needs to file Form 1099-MISC?

  • Entities or individuals who make payments for various purposes (such as rent, royalties, or attorney fees) must issue Form 1099-MISC to recipients.
  • If you're a payer, ensure you provide accurate information to the recipient.

Deadline for Filing Form 1099-MISC (TY 2025)

The deadline for filing Form 1099-MISC is February 02, 2026.