1099-MISC 2016

What's New for 2016

New filing date. Public Law 114-113, Division Q, section 201, requires Form 1099-MISC to be filed on or before January 31, 2017, when you are reporting nonemployee compensation payments in box 7. Otherwise, file by February 28, 2017, if you file on paper, or by March 31, 2017, if you file electronically. The due dates for furnishing payee statements remain the same.
Exceptions to reporting. New exceptions to reporting were added by P.L. 114-14 (compensation for disability or survivor’s benefits for public safety officers) and P.L. 114-113 (compensation for wrongful incarceration). See Exceptions, in the Specific Instructions, later.

Field Name	Size	Type	Description	Notes
See Form Filer Common Fields			Filer fields common to all form types.
See Recipient Common Fields			Recipient fields common to all form types.
Box 1 Amount	12	Amount	Box 1: Rents
Box 2 Amount	12	Amount	Box 2: Royalties
Box 3 Amount	12	Amount	Box 3: Other Income
Box 4 Amount	12	Amount	Box 4: Federal income tax withheld
Box 5 Amount	12	Amount	Box 5: Fishing boat proceeds
Box 6 Amount	12	Amount	Box 6: Medical & health care payments
Box 7 Amount	12	Amount	Box 7: Nonemployee compensation
Box 8 Amount	12	Amount	Box 8: Substitute payments in lieu of dividends or interest
Box 9 Checkbox	1	Checkbox	Box 9: Payer made direct sales of $5000 or more of.....	X / Y / T / 1 = Checked
Box 10 Amount	12	Amount	Box 10: Crop insurance proceeds
Box 13 Amount	12	Amount	Box 13: Excess golden parachute payments
Box 14 Amount	12	Amount	Box 14: Gross proceeds paid to an attorney
Box 15a Amount	12	Amount	Box 15a: Section 409A deferrals
Box 15b Amount	12	Amount	Box 15b: Section 409A income
Box 16 Amount	12	Amount	Box 16: State tax withheld
Box 17 State	2	Text	State abbreviation code	Use state abbreviation
Box 17 ID Number	20	Text	Box 17: State ID no.	Given by State Department of Revenue
Box 18 Amount	12	Amount	Box 18: State Income
See Form Common Fields			Form fields common to all form types.

IRS 1099-MISC Form: 1099-MISC Form