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Sending a 1099-MISC

January 15, 2018

If, as part of your trade or business, you made any of the following types of payments, you probably need to send a 1099-Misc:

  • Services performed by independent contractors or others (not employees of your business) (Box 7)
  • Prizes and awards and certain other payments (see Instructions for Form 1099-MISC, Box 3. Other Income, for more information)
  • Rent (Box 1)
  • Royalties (Box 2)
  • Backup withholding or federal income tax withheld (Box 4)
  • Crewmembers of your fishing boat (Box 5)
  • To physicians, physicians’ corporation or other supplier of health and medical services
    (Box 6)
  • For a purchase of fish from anyone engaged in the trade or business of catching fish (Box 7)
  • Substitute dividends or tax exempt interest payments and you are a broker (Box 8)
  • Crop insurance proceeds (Box 10)
  • Gross proceeds of $600 or more paid to an attorney (generally, Box 7, but see instructions as Box 14 may apply)

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