IRS Form 1099-MISC - Miscellaneous Information

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IRS Form 1099-MISC is used to report miscellaneous income. IRS Form 1099-MISC is required to report payments made to non-employees to both the IRS and the person or individual who received the payment.

To use the Upload PDF endpoint for this document, you must use A_1099_MISC in the form_type parameter. To learn more about this document processing, see processing 1099 MISC forms.

Field descriptions

The following fields are available on this form type:

JSON Attribute	Data Type	Description
`a_1099_misc-Part1-PayerPii:taxFormYear`	Text	Numerical description of the Form's pre-printed year, e.g. "2019" for a 2019 form.
`a_1099_misc-Part1-PayerPii:payerName`	Text	Name of the payer
`a_1099_misc-Part1-PayerPii:payerAddress:addressLine1`	Text	Address of the payer
`a_1099_misc-Part1-PayerPii:payerAddress:addressLine2`	Text	Address 2 of the payer
`a_1099_misc-Part1-PayerPii:payerAddress:city`	Text	City of payer address
`a_1099_misc-Part1-PayerPii:payerAddress:state`	Text	Formatted 2 character state code. State of payer address
`a_1099_misc-Part1-PayerPii:payerAddress:country`	Text	Country in which payer resides
`a_1099_misc-Part1-PayerPii:payerAddress:zip`	Text	Formatted 5 digits
`a_1099_misc-Part1-PayerPii:payerTelephoneNo.`	Text	Formatted (XXX) XXX-XXXXPhone number of the payer
`a_1099_misc-Part1-PayerPii:payerTin(FederalIdentificationNumber)`	Text	Formatted XX-XXXXXXX. Payer TIN
`a_1099_misc-Part2-RecipientPii:recipientTin(IdentificationNumber)`	Text	Formatted XX-XXXXXXX. Payee TIN
`a_1099_misc-Part2-RecipientPii:recipientName`	Text	Recipient name
`a_1099_misc-Part2-RecipientPii:recipientAddress:addressLine1`	Text	Address of the recipient
`a_1099_misc-Part2-RecipientPii:recipientAddress:addressLine2`	Text	Address 2 of the recipient
`a_1099_misc-Part2-RecipientPii:recipientAddress:city`	Text	City of the recipient address
`a_1099_misc-Part2-RecipientPii:recipientAddress:state`	Text	Formatted 2 character state code. State of recipient address
`a_1099_misc-Part2-RecipientPii:recipientAddress:country`	Text	Country in which recipient resides
`a_1099_misc-Part2-RecipientPii:recipientAddress:zip`	Text	Formatted 5 digits. Zip code
`a_1099_misc-Part2-RecipientPii:accountNumber`	Text	Account number of recipient
`a_1099_misc-Part2-RecipientPii:fatcaFilingRequirement`	`CHECKED` `NOT CHECKED`	`Checked` if FACTA is a filing requirement
`a_1099_misc-Part2-RecipientPii:2ndTinNot.`	`CHECKED` `NOT CHECKED`	`Checked` if 2nd TIN exists
`a_1099_misc-Part3-Boxes(1-8):1-Rents`	Money	Amount in rent by payer
`a_1099_misc-Part3-Boxes(1-8):2-Royalties`	Money	Amount in royalties by payer
`a_1099_misc-Part3-Boxes(1-8):3-OtherIncome`	Money	Amount in other income by payer
`a_1099_misc-Part3-Boxes(1-8):4-FederalIncomeTaxWithheld`	Money	Amount of federal income tax Withheld from payer
`a_1099_misc-Part3-Boxes(1-8):5-FishingBoatProceeds`	Money	Amount of fishing boat proceeds from payer
`a_1099_misc-Part3-Boxes(1-8):6-MedicalAndHealthCarePayments`	Money	Amount of medical and health care payments from payer
`a_1099_misc-Part3-Boxes(1-8):7-NonemployeeCompensation`	Money	Amount of nonemployee compensation from payer
`a_1099_misc-Part3-Boxes(1-8):8-SubstitutePaymentsInLieuOfDividendsOrInterest`	Money	Amount of substitute payments made by payer
`a_1099_misc-Part4-Boxes(9-18):9-PayerMadeDirectSalesOf$5000OrMoreOfConsumerProductsToABuyer(Recipient)ForResale`	`CHECKED` `NOT CHECKED`	`Checked` if payer made direct sales over 5000 of consumer products
`a_1099_misc-Part4-Boxes(9-18):10-CropInsuranceProceeds`	Money	Amount of crop insurance proceeds
`a_1099_misc-Part4-Boxes(9-18):13-ExcessGoldenParachutePayments`	Money	Amount of golden parachute payments made by payer
`a_1099_misc-Part4-Boxes(9-18):14-GrossProceedsPaidToAnAttorney`	Money	Amount of gross proceeds paid to an attorney by payer
`a_1099_misc-Part4-Boxes(9-18):15a-Section409ADeferrals`	Money	Amount of 209A deferrals earned by payer
`a_1099_misc-Part4-Boxes(9-18):15b-Section409AIncome`	Money	Amount of 409A income earned by payer
`a_1099_misc-Part4-Boxes(9-18):16a-StateTaxWithheld`	Money	Amount of state tax withheld of payer
`a_1099_misc-Part4-Boxes(9-18):16b-StateTaxWithheld(Lower)`	Money	Amount of state tax withheld of payer
`a_1099_misc-Part4-Boxes(9-18):17a-State/PayerStateNo.`	Text	Primary state ID
`a_1099_misc-Part4-Boxes(9-18):17b-State/PayerStateNo.(Lower)`	Text	Secondary state ID
`a_1099_misc-Part4-Boxes(9-18):18a-StateIncome`	Money	State income reported for primary state
`a_1099_misc-Part4-Boxes(9-18):18b-StateIncome(Lower)`	Money	State income reported for secondary state

Sample document

Sample JSON result

{
  "form_type": "A_1099_MISC",
  "pk": 4605477,
	"form_config_pk": 1484,
  "raw_fields": {
    "a_1099_misc-Part1-PayerPii:taxFormYear": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "2019"
    },
    "a_1099_misc-Part1-PayerPii:payerAddress:addressLine1": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "101 GREENWICH STREET"
    },
    "a_1099_misc-Part1-PayerPii:payerAddress:addressLine2": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "FLOOR 23"
    },
    "a_1099_misc-Part1-PayerPii:payerAddress:city": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "NEW YORK"
    },
    "a_1099_misc-Part1-PayerPii:payerAddress:country": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part1-PayerPii:payerAddress:state": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "NY"
    },
    "a_1099_misc-Part1-PayerPii:payerAddress:zip": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "10006"
    },
    "a_1099_misc-Part1-PayerPii:payerName": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "OCROLUS INC."
    },
    "a_1099_misc-Part1-PayerPii:payerTelephoneNo.": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part1-PayerPii:payerTin(FederalIdentificationNumber)": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part2-RecipientPii:2ndTinNot.": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part2-RecipientPii:accountNumber": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "00000123467658"
    },
    "a_1099_misc-Part2-RecipientPii:fatcaFilingRequirement": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "CHECKED"
    },
    "a_1099_misc-Part2-RecipientPii:recipientAddress:addressLine1": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "123 MAIN STREET"
    },
    "a_1099_misc-Part2-RecipientPii:recipientAddress:addressLine2": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part2-RecipientPii:recipientAddress:city": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part2-RecipientPii:recipientAddress:country": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part2-RecipientPii:recipientAddress:state": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "NY"
    },
    "a_1099_misc-Part2-RecipientPii:recipientAddress:zip": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "10001"
    },
    "a_1099_misc-Part2-RecipientPii:recipientName": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "SAM BOBLEY"
    },
    "a_1099_misc-Part2-RecipientPii:recipientTin(IdentificationNumber)": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part3-Boxes(1-8):1-Rents": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "12000.00"
    },
    "a_1099_misc-Part3-Boxes(1-8):2-Royalties": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part3-Boxes(1-8):3-OtherIncome": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "123.00"
    },
    "a_1099_misc-Part3-Boxes(1-8):4-FederalIncomeTaxWithheld": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "400.00"
    },
    "a_1099_misc-Part3-Boxes(1-8):5-FishingBoatProceeds": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part3-Boxes(1-8):6-MedicalAndHealthCarePayments": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part3-Boxes(1-8):7-NonemployeeCompensation": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "224.00"
    },
    "a_1099_misc-Part3-Boxes(1-8):8-SubstitutePaymentsInLieuOfDividendsOrInterest": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "335.00"
    },
    "a_1099_misc-Part4-Boxes(9-18):10-CropInsuranceProceeds": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part4-Boxes(9-18):13-ExcessGoldenParachutePayments": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part4-Boxes(9-18):14-GrossProceedsPaidToAnAttorney": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part4-Boxes(9-18):15a-Section409ADeferrals": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part4-Boxes(9-18):15b-Section409AIncome": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part4-Boxes(9-18):16a-StateTaxWithheld": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part4-Boxes(9-18):16b-StateTaxWithheld(Lower)": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part4-Boxes(9-18):17a-State/PayerStateNo.": {
      "alias_used": null,
      "is_empty": false,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": "ST 123456"
    },
    "a_1099_misc-Part4-Boxes(9-18):17b-State/PayerStateNo.(Lower)": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part4-Boxes(9-18):18a-StateIncome": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part4-Boxes(9-18):18b-StateIncome(Lower)": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    },
    "a_1099_misc-Part4-Boxes(9-18):9-PayerMadeDirectSalesOf$5000OrMoreOfConsumerProductsToABuyer(Recipient)ForResale": {
      "alias_used": null,
      "is_empty": true,
      "page_doc_pk": 63625555,
      "source_filename": "Ocrolus Sample Document 1099-misc 2019.pdf",
      "value": ""
    }
  },
  "tables": []
}

Updated 12 months ago