Free official route first

Form 1099-MISC — the free way to fill and file it

We do not generate 1099-MISC. The IRS publishes a fillable version whose recipient copies you can print, and its IRIS system files the IRS copy free. Paying a contractor for services? That is a 1099-NEC, which we do make.

Form 1099-MISC (PDF)

The free ways to do it

Payers

Fill the IRS’s own Form 1099-MISC

The IRS PDF lets you fill in and print the recipient and payer copies. Do not print its Copy A for filing — it is not scannable.

Form 1099-MISC (PDF)
Payers

File the IRS copy free in IRIS

The IRS Information Returns Intake System accepts 1099s typed in or uploaded, at no cost. E-filing is required once you file 10 or more information returns in total.

IRS IRIS

Paying a contractor for services?

Since 2020 that goes on Form 1099-NEC, not 1099-MISC. Our generator builds the 2026 recipient and payer copies with a free preview.

Make a 1099-NEC

Frequently Asked Questions

What is Form 1099-MISC?

Form 1099-MISC reports miscellaneous payments such as rents, royalties, prizes and awards, medical and health care payments, and gross proceeds paid to an attorney.

What is the difference between 1099-NEC and 1099-MISC?

Since tax year 2020, pay for services by a nonemployee is reported on Form 1099-NEC. Form 1099-MISC is for the other kinds of payment listed on it.

What is the 1099-MISC threshold for 2026?

For payments made in 2026, most 1099-MISC boxes use a $2,000 threshold, up from $600. Some do not — gross proceeds paid to an attorney, for example, stay at $600. Check the IRS instructions for the box you are using.