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Free 1099-MISC Generator for 2026
Report rents, royalties, prizes, attorney proceeds and other payments you made this year, and download the 1099-MISC copies for the recipient with the IRS instructions.
Reviewed by M. Humza. Checked against the IRS sources October 22, 2026. Fill in the form
For businesses issuing 1099-MISCs for payments they made. Paid as a contractor? Your 1099 comes from the business that paid you. Not sure which form you need? Compare both in the 1099 generator.
What goes on Form 1099-MISC
| Box | Used for |
|---|---|
| 1 Rents | Rent you paid for office space, equipment or land in your business, for example to a landlord who is not a corporation. |
| 2 Royalties | Royalties paid for the use of intellectual property or oil, gas and mineral rights. |
| 3 Other income | Prizes, awards and other taxable income that does not belong in another box, such as a deceased employee's wages paid in the year after death. |
| 4 Federal income tax withheld | Backup withholding, or withholding on Indian gaming profits. |
| 6 Medical and health care payments | Payments to physicians or other providers of medical and health care services. |
| 10 Gross proceeds paid to an attorney | Gross proceeds paid to an attorney, for example in a settlement, where the fees are not reported in box 1 of Form 1099-NEC. |
| 14 Overtime compensation | Qualified overtime compensation included in box 3. New for the December 2026 revision. |
| 13a Cash tips | Cash tips included in box 3, with the Treasury Tipped Occupation Codes in box 13b. New for the December 2026 revision. |
The generator has every box on the December 2026 revision, including fishing boat proceeds, substitute payments, crop insurance, fish purchased for resale and deferred compensation. Box definitions and thresholds are in the IRS Instructions for Forms 1099-MISC and 1099-NEC.
Example: a 1099-MISC for office rent
Harbor Point Dental PLLC in Savannah rents its office from Thomas Greene, an individual landlord, for $1,850.00 a month. Over 2026 it pays $22,200.00 in rent, by check, with no tax withheld.
Rent of $2,000 or more goes in box 1, so the practice gives the landlord Copy B by February 1, 2027 and files Copy A by March 31, 2027 electronically. Rent paid to a real estate agent or property manager is reported by the agent instead, under the IRS instructions.
Payments that do not go on Form 1099-MISC
Pay for work is not a MISC payment: a contractor's fees go on Form 1099-NEC, and an employee's wages on Form W-2. Form 1099-MISC covers money paid for something else, such as the use of property or a prize. The 1099 form and threshold table shows which form and minimum apply to each payment.
Deadlines for 2026 Forms 1099-MISC
- Copy B to the recipient: February 1, 2027, or February 16, 2027 when box 8 or 10 is used.
- Copy A to the IRS on paper: March 1, 2027.
- Copy A to the IRS electronically: March 31, 2027, free through IRIS.
When a deadline lands on a weekend or legal holiday, the IRS moves it to the next business day; the dates above are already moved.
Sources and review
Reviewed by M. Humza against the official sources below, last checked October 22, 2026. The figures, dates and box captions on this page and in the generator are read from the same data file.
- IRS Form 1099-MISC (Rev. December 2026), including Instructions for Recipient
- Instructions for Forms 1099-MISC and 1099-NEC (12/2026)
- IRS Publication 1179 (Rev. July 2026), substitute recipient statements (section 4.1.3 and 4.4.2)
- General Instructions for Certain Information Returns, due dates on a Saturday, Sunday or legal holiday
- IRS, E-file information returns with IRIS (free portal for Forms 1099-NEC and 1099-MISC, corrections)
- IRS, About Form W-9 (the payee gives its TIN to the payer that files an information return)
- IRS, Order paper information returns and employer returns (official scannable forms)
- General Instructions for Certain Information Returns (2025, the latest edition), Guide to Information Returns: amounts to report for Forms 1099-B (all amounts), 1099-C ($600 or more), 1099-DIV and 1099-INT ($10 or more), 1099-G ($10 or more for refunds and unemployment), 1099-R ($10 or more), 1099-S (generally $600 or more), 1099-SA (all amounts), and statements to recipients by January 31, or February 15 for Forms 1099-B and 1099-S
Rent, royalty and prize rules have exceptions this page does not cover. If a payment does not fit neatly in one box, the IRS instructions or a tax professional should decide it, not this page.