1099 Form 2025 Printable
Form 1099 is a series of tax forms used in the United States to report various types of income other than wages, salaries, and tips. It is issued by businesses or financial institutions to individuals, independent contractors, freelancers, and investors who receive income during the year.
Form 1099-NEC, box 1. Box 1 will not be used for reporting under section 6050R, regarding cash payments for the purchase of fish for resale purposes.
Form 1099-NEC, box 2. Payers may use either box 2 on Form 1099-NEC or box 7 on Form 1099-MISC to report any sales totaling $5,000 or more of consumer products for resale, on a buy-sell, a deposit-commission, or any other basis. For further information, see the instructions, later, for box 2 (Form 1099-NEC) or box 7 (Form 1099-MISC).
Filing dates.
Section 6071(c) requires you to file Form 1099-NEC on or before January 31, using either paper or electronic filing procedures. File Form 1099-MISC by February 28, if you file on paper, or March 31, if you file electronically.