Form 1099 MISC: Freelance and Contractor Income

This post was updated in April 2018

Much like the W-2 form provided to employees, business owners who make payments for services by freelancers or contractors must also complete an IRS Form 1099 MISC to send to those “non-employee” workers. If you find that you utilized the services of a contractor or freelancer during the year and made payments totalling $600 or more, then you need to fill out a Form 1099 MISC.

Using the tax identification information from the contractor’s W-9 Form, payers should fill out the 1099 MISC and submit the correct copies to the IRS by February 28th, 2018 and to the contractor by January 31st, 2018. Be aware that it may be more convenient for to fill and eFile 1099 MISC form, as the IRS can only scan physical 1099.MISC forms obtained from a tax office. There may be a fine for submitting a form to the IRS that has been printed from an online copy.

Businesses and other payers should remember as they complete Form 1099 MISC that they do not report taxes paid on that income. The freelancer or contractor is always responsible for reporting and paying taxes on non-employee income. Recipients of a 1099 MISC form will usually enter that income as “non-employee compensation” on their tax return -under “other income” for occasional work, or under Schedule C for more frequent freelance work that the IRS considers as self-employment.

If you’re filling out a 1099 MISC, take a look at the video below for detailed instructions on the proper way to fill out this form.

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