Form 1099-MISC (Annual Report)
Filing Form 1099-MISC 
To file Form 1099-MISC, do the following:
- Log into eSmart Payroll
- Click 'Start a New Return'
- Click 'Form 1099-MISC' to begin the online payroll form
eSmart Payroll allows for e-filing of the current year and up to 3 years prior.
See Form 1099-MISC Upload for another option.
Form 1099-MISC Information
Form 1099-MISC, Miscellaneous Income, is used to report payment to non-employees who are not employees of another corporation (no EIN). The Form is also due to the contractor before January 31 of the following year. In addition, the employer is required to file a form 1096 to summarize the 1099-MISC information.
The employer is required to submit 1099-MISCs (copy A) to the IRS and States (where required) and distribute additional copies to the contractor. The contract need to report and attach copies of 1099-MISCs with his/her tax returns.
File Form 1099-MISC, Miscellaneous Income, 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, services (including parts and materials), 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, or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate;
- Any fishing boat proceeds; or
- Gross proceeds to an attorney.
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. You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.
More Information on Form 1099-MISC
Filing Deadline
Form 1099-MISC must be filed by February 28th if mailed in and March 31st if e-Filed.
Related Forms
| Form 1099-MISC Upload | Form 1099-MISC Correction WebDirect | Form 1099-MISC Correction Upload |
| Form W-2 WebDirect | Form W-2c WebDirect | Form 1096 |
| Payroll Tax Forms: E-File | Payroll Tax Forms: Download |