How to fill out Form 1099-MISC (2026): box by box, thresholds

Tax forms › Form 1099-MISC · Last reviewed October 25, 2026 · General information, not tax advice

Form 1099-MISC at a glance

What it reports	Business payments that are not compensation for services: rent, royalties, prizes, medical payments, attorney gross proceeds and more
Main thresholds for 2026	$2,000 (rent, other income, medical); $10 (royalties); $600 (attorney proceeds)
Due to recipients	Mon, Feb 1, 2027 (Tue, Feb 16 if box 8 or 10 is used)
Due to the IRS	Mon, Mar 1, 2027 on paper; Wed, Mar 31, 2027 electronically
File with	IRS, through IRIS or on paper with Form 1096

What Form 1099-MISC is

Form 1099-MISC reports payments made in your trade or business that are not for services: rent for your office or equipment, royalties, prizes and awards, medical and health care payments, and gross proceeds paid to an attorney, among others. Contractor fees for services go on Form 1099-NEC instead.

For payments made in 2026, the general threshold rose from $600 to $2,000. Royalties stay at $10 and attorney gross proceeds and fish purchased for resale stay at $600. The 2026 form adds boxes 13a, 13b and 14 for cash tips, the tipped occupation code and overtime compensation.

Who has to file

Businesses that paid rent of $2,000 or more to a landlord who is not a corporation, or to a real estate agent or property manager paid on the landlord's behalf.
Anyone paying royalties of $10 or more, prizes or other income of $2,000 or more, or medical and health care payments of $2,000 or more (including to corporations).
Anyone paying $600 or more in gross proceeds to an attorney, such as a settlement paid through the attorney.

Due dates

What	Due
Copy B to recipients	Mon, Feb 1, 2027 (Jan 31 is a Sunday)
Copy B when box 8 or 10 is used	Tue, Feb 16, 2027 (Feb 15 is Presidents' Day)
Copy A to the IRS on paper, with Form 1096	Mon, Mar 1, 2027 (Feb 28 is a Sunday)
Copy A to the IRS electronically	Wed, Mar 31, 2027

Penalties for filing late or wrong

For returns due after December 31, 2026, per form: $60 if filed correctly within 30 days; $130 if filed by August 1; $340 after August 1 or not filed, with lower annual maximums for small businesses.
Intentional disregard: at least $690 per form, with no maximum.
Separate penalties apply to recipient copies furnished late or wrong.

Form 1099-MISC box by box

Box	What goes there	Threshold for 2026
1	Rents: office, store, warehouse, equipment and machine rentals	$2,000
2	Royalties	$10
3	Other income: prizes, awards, punitive damages and other payments with no other box	$2,000
4	Federal income tax withheld, including backup withholding	Any amount
5	Fishing boat proceeds	Any amount
6	Medical and health care payments to physicians and providers	$2,000
7	Tick if you made direct sales of $5,000 or more of consumer products for resale	Checkbox
8	Substitute payments in lieu of dividends or interest (brokers)	$10
9	Crop insurance proceeds	$2,000
10	Gross proceeds paid to an attorney	$600
11	Fish purchased for resale	$600
12	Section 409A deferrals (optional)	$2,000 if completed
13a, 13b, 14	Cash tips, tipped occupation code, and overtime compensation (new for 2026)	As applicable
15	Nonqualified deferred compensation	$2,000
16 to 18	State tax withheld, state and payer's state number, state income	As your state requires

The amounts come from the vendor's payments in your books: rent from your rent expense account for that landlord, attorney settlements from the payment record. Payments by credit card or payment app are reported on Form 1099-K by the processor and stay out.

Common mistakes

Putting contractor fees for services on a 1099-MISC. They belong on Form 1099-NEC.
Skipping a 1099-MISC for rent paid to an individual or LLC landlord because the old $600 figure no longer applies; the threshold is $2,000, not zero reporting.
Sending one to a corporate landlord. Rent paid to a corporation is not reported, but medical payments and attorney proceeds to corporations are.
Missing the earlier recipient date. Copy B is due February 1 even though the IRS copy is not due until March.
Using the $2,000 threshold for royalties ($10) or attorney proceeds ($600).

How to file Form 1099-MISC

Get a W-9 from each payee. Collect a W-9 from landlords, attorneys and other payees before you pay them, so you know their TIN and whether they are a corporation.
Total payments by type. Add up each payee's 2026 rent, royalties, other income and other boxes separately, and apply each box's threshold.
Furnish Copy B. Send recipients their copy by February 1, 2027, or February 16 if box 8 or 10 is used.
File with the IRS. E-file through IRIS or a filing service by March 31, 2027, or mail official red-ink Copy A with Form 1096 by March 1, 2027 if you file fewer than 10 information returns in total.

How AcboBooks fills it in

AcboBooks 0.2.1 prepares 1099-NEC slips only; it does not print Form 1099-MISC. It does help with the figures: give rent its own expense account and the landlord its own vendor record, and the vendor's payment history and your expense reports give you the year's total for box 1.

Described as of AcboBooks 0.2.1. See year-end slips in AcboBooks

Questions

What is the 1099-MISC threshold for rent in 2026?

$2,000 or more paid during 2026, up from $600, for payments made after December 31, 2025. Royalties stay at $10 and attorney gross proceeds at $600.

When is Form 1099-MISC due for 2026?

Recipient copies by Monday, February 1, 2027 (February 16 if box 8 or 10 is used). The IRS copy by Monday, March 1, 2027 on paper or Wednesday, March 31, 2027 electronically.

1099-MISC or 1099-NEC?

1099-NEC for payments for services by a non-employee. 1099-MISC for rent, royalties, prizes, medical payments, attorney gross proceeds and the other boxes listed on the form.

Do I send a 1099-MISC to my landlord?

Yes if you paid $2,000 or more in rent in 2026 in the course of your business and the landlord is not a corporation. If you pay a property manager or agent, the manager generally files for the landlord, not you.

Sources

Checked against these sources on October 25, 2026. Dates assume a calendar year and apply the next-business-day rule for weekends and holidays.

General information, not tax or legal advice. Forms, thresholds and dates change; confirm with the IRS and SSA or a tax professional before you file.

How to fill out Form 1099-MISC