Articles: 50026
Form 1099-A
See Form 1099-A for details.
Form 1099-B or 6781
See Form 1099-B or Form 6781 for details.
Form 1099-C
See Form 1099-C for details.
Form 1099-DIV
See Form 1099-DIV for details.
Form 1099-G
See Form 1099-G for details.
Form 1099-INT
See Form 1099-INT for details.
Form 1099-K
See Form 1099-K for details.
Form 1099-LTC
See Form 1099-LTC and Form 8853 for details.
Form 1099-MISC
See Form 1099-MISC for details.
Form 1099-NEC
See Form 1099-NEC for details.
Form 1099-R
See Form 1099-R for details.
Form 1099-SSA
See Form 1099-SSA for details.
Forms 1099-SA, 8889, HSA Contributions
See Forms 1099-SA, 8889, HSA Contributions for details.
Other Information
- OBM information listed on 1099 forms does not have to be reported.
- Stipends may be reported on Form W-2 or Form 1099-MISC. You are responsible for determining whether you were paid as an employee or independent contractor and whether or not the income is subject to self-employment taxes.
- If you receive a Form W-2, enter it as a Form W-2. If you receive a Form 1099-MISC, enter it as a Form 1099-MISC. If you receive a Form 1098-T with a box 5 stipend as a scholarship or fellowship, report it using Form 1098-T.
See IRS Tax Topic 421 for more information.