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E-File Form 1099-MISC Online
Fill out Form 1099-MISC online and e-file it with the IRS. PDFLiner e-files Forms 1099-MISC for tax years 2025 and 2024: original and corrected forms.
What You Need to Know
- Form 1099-MISC reports payments such as rents (box 1), royalties (box 2), other income, including prizes and awards that are not for services (box 3), fishing boat proceeds (box 5), medical and health care payments (box 6), crop insurance proceeds (box 9) and gross proceeds paid to an attorney (box 10).
- For 2025, the general rule is to report at least $600 in rents, prizes and awards, other income, medical and health care payments, crop insurance proceeds and gross proceeds paid to an attorney, and at least $10 in royalties. Each box has its own instructions and exceptions.
- If you withheld federal income tax under the backup withholding rules from a payment reportable on Form 1099-MISC, file the form whatever the amount of the payment.
- Payments you made by credit card or another payment card, or through a third-party payment network, are reported on Form 1099-K by the payment company, not on Form 1099-MISC.
- Check box 7 if you made direct sales of $5,000 or more of consumer products to the recipient for resale anywhere other than a permanent retail establishment. You may report these sales in box 2 of Form 1099-NEC instead.
- Payments for services by someone who is not your employee generally go on Form 1099-NEC; medical and health care payments are an exception and go in box 6 of Form 1099-MISC. Since tax year 2025, excess golden parachute payments are also reported on Form 1099-NEC (box 3); box 14 of the April 2025 Form 1099-MISC is reserved.
- Due dates for tax year 2025: recipient copies by February 2, 2026 (February 17, 2026 for amounts in box 8 or 10); the IRS by March 2, 2026 on paper or March 31, 2026 if you e-file.
- If you file 10 or more information returns in a year (all types counted together), you generally must file them electronically.
- Ask a U.S. recipient for their taxpayer identification number with Form W-9 before you file. You can request a W-9 online.
How to e-file Form 1099-MISC with PDFLiner
- Click E-file 1099-MISC for 2025. Filing for tax year 2024? Open the tax year 2024 form.
- Enter the payer's and the recipient's details and the amounts. To check the recipient's name and TIN before you file, use the optional TIN check (it counts against your plan's TIN matches).
- Choose whether PDFLiner should email Copy B to the recipient as a PDF attachment after you submit the form. The email by itself does not meet the IRS rules for furnishing Copy B: give the recipient a paper copy unless you meet the IRS requirements for electronic recipient statements (the recipient's affirmative consent given electronically, the required disclosures, posting the statement on a website by the due date and keeping it there through October 15, and telling the recipient how to access it).
- Confirm that the payments were made in the tax year of the form, then submit the form to the IRS.
- Watch the status: PDFLiner emails you when the IRS accepts or rejects the form. You can download PDF copies of the forms you submitted.
Corrections
To fix a Form 1099-MISC that was already filed, file a corrected form. You can correct the amounts or the recipient's name, TIN or address, or correct a form that was filed when it should not have been. If the original form was filed somewhere else or on paper, you enter both the original and the corrected information. The correction options do not cover the payer's name or TIN.
Many forms at once
With Import Forms you can upload up to 250 forms in one CSV or Excel file.
Price
E-filing is part of the PDFLiner plans: each plan includes a number of e-filed forms per billing period, and a correction counts as a filing. When they run out, you can pay for another filing in the editor. See Pricing for what each plan includes.
Form 1099-MISC: Frequently Asked Questions
What is Form 1099-MISC used for?
It reports miscellaneous payments a business makes, such as rents, royalties, prizes and awards, other income, fishing boat proceeds, medical and health care payments, crop insurance proceeds and gross proceeds paid to an attorney. Nonemployee compensation for services goes on Form 1099-NEC.
When is Form 1099-MISC due?
Normally you send recipient copies by January 31 (February 15 for amounts in box 8 or 10) and file with the IRS by February 28 on paper or March 31 if you e-file. A date that falls on a weekend or legal holiday moves to the next business day. For tax year 2025: February 2, 2026 for recipient copies (February 17, 2026 for box 8 or 10), and March 2, 2026 on paper or March 31, 2026 electronically for the IRS.
Which tax years can I e-file with PDFLiner?
Tax years 2025 and 2024, for Forms 1099-MISC and 1099-NEC, including corrected forms. E-filing for tax year 2023 is no longer available in PDFLiner.
Do I have to e-file Form 1099-MISC?
If you are required to file 10 or more information returns during the year, you generally must file them electronically. The count includes all types of information returns together, not each form type separately.
What is the penalty for a late Form 1099-MISC?
For returns due in 2026 (tax year 2025) the IRS penalty is $60 per return up to 30 days late, $130 from 31 days late through August 1, and $340 after August 1 or if not filed; for intentional disregard it is at least $680 per return, with no maximum penalty. The IRS may remove or reduce a penalty if you acted in good faith and can show reasonable cause. A separate penalty applies to recipient copies not provided on time. See Information return penalties on irs.gov.
