1099-MISC Income Blank Set 4-part - 25 Recipients

• Printer Compatibility: Compatible with laser or inkjet printers.
• Tax Forms Include: Federal Copy A, Blank Recipient Copy B and 1096 Transmittals.
• Paper Filing Due Date: To IRS, February 28th // To Recipient January 31st.
• Amounts to Report: Generally $600 or more (All Amounts or $10 or more in some cases).
• Tax forms per sheet: Two filings per sheet.
• Quality Paper: Government approved 20lb bond paper.
• State Requirements: Meets 4-part state filing requirements.
• Use to Report: Miscellaneous payments, such as rents, royalties, medical and health payments and non-employee compensation

File Form 1099-MISC for each person to whom you have paid during the year:

• At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest.
• At least $600 in:
  • Rents.
  • Prizes and awards.
  • Other income payments.
  • Medical and health care payments.
  • Crop insurance proceeds.
  • Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish.
  • Generally, the cash paid from a notional principal contract to an individual, partnership, or estate.
  • Payments to an attorney.
  • Any fishing boat proceeds.

In addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment.