Fillable 1099-MISC (2026)
Prepare a printable 2026 1099-MISC for rents, royalties, prizes, and other income. Most boxes use the $2,000 threshold, while royalties keep the $10 test. Nonemployee compensation belongs on the 1099-NEC, not this form.
How it works
The 1099-MISC is issued by the payer to the recipient when reportable payments hit the threshold. Rents and royalties are common examples. Box 7 for nonemployee compensation is intentionally left blank on this template because that income moved to the 1099-NEC. Both payer and recipient TINs are required.
IRS field notes
The 1099-MISC reports rents, royalties, prizes, awards, and several other income types — but not nonemployee compensation, which now goes on the 1099-NEC. Report each box only when it meets the IRS threshold. In 2026 most boxes use a $2,000 threshold, while royalties keep the $10 threshold.
Example
| Field | Example value |
|---|---|
| Payer | Acme Corp |
| Recipient | Jane Q. Taxpayer |
| Box 1 — Rents | $2,400 |
| Box 2 — Royalties | $120 |
| Box 3 — Other income | $0 |
| Box 4 — Federal tax withheld | $0 |
| Box 6 — Medical payments | $0 |
Royalties stay at $10
While most 1099-MISC boxes moved to a $2,000 threshold for 2026, Box 2 (royalties) keeps its $10 threshold. A single royalty payment of $10 or more must be reported on the 1099-MISC.
Important
TaxForge is not affiliated with, endorsed by, or approved by the IRS. This is a fillable template for your convenience — always compare it with the official IRS form before you file.
Frequently Asked Questions
What goes on the 1099-MISC now?
Rents, royalties, prizes, awards, and other income types. Employee-like pay uses the 1099-NEC instead.
Do I need the recipient’s TIN?
Yes. The IRS matches payments to the recipient’s taxpayer ID, so both TINs are required.
When is it due?
Usually you furnish Copy B to the recipient by January 31 and file Copy A with the IRS by February 28 on paper or March 31 electronically.
1099-MISC or 1099-NEC?
Payments for services by contractors go on the 1099-NEC. Rents, royalties, prizes, and other income go on the 1099-MISC.
What is the 2026 threshold?
Most 1099-MISC boxes use a $2,000 threshold for 2026. Royalties in Box 2 stay at $10.
Do I send the recipient a copy?
Yes. Copy B goes to the recipient by January 31, and Copy A is filed with the IRS.