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Attention:

Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at IRS.gov/Form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
If you have 10 or more information returns to file, you may be required to file e-file. Go to
IRS.gov/InfoReturn for e-file options.
If you have fewer than 10 information returns to file, we strongly encourage you to e-file. If
you want to file them on paper, you can place an order for the official IRS information
returns, which include a scannable Copy A for filing with the IRS and all other applicable
copies of the form, at IRS.gov/EmployerForms. We’ll mail you the forms you request and
their instructions, as well as any publications you may order.
See Publications 1141, 1167, and 1179 for more information about printing these forms.



  9595
  VOID
  CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.

{{$data['payer_detail']}}
1 Rents
$ {{$data['rent']}}
2 Royalties
$ {{$data['royalty']}}
OMB No. 1545-0115
Form 1099-MISC
(Rev. January 2024)
For calendar year
{{$data['for_calender_year']}}

Miscellaneous Information
PAYER’S TIN RECIPIENT’S TIN
{{$data['payer_tin']}} {{$data['recipient_tin']}}
RECIPIENT’S name

{{$data['recipient_name']}}

Street address (including apt. no.)

{{$data['street_address']}}

City or town, state or province, country, and ZIP or foreign postal code

{{$data['complete_address']}}

                                                13 FATCA filing requirement
3 Other income
$ {{$data['other_income']}}
5 Fishing boat proceeds
$ {{$data['fishing_boat_proceed']}}
7 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale  
9 Crop insurance proceeds
$ {{$data['crop_insurance_proceed']}}
11 Fish purchased for resale
$ {{$data['fish_purchased_for_resale']}}
14 Excess golden parachute payments
$ {{$data['excess_golden_parachute_payment']}}
4 Federal income tax withheld
$ {{$data['federal_income_tax']}}
6 Medical and health care payments
$ {{$data['medical_health_care_payment']}}
8 Substitute payments in lieu of dividends or interest
$ {{$data['substitute_payment']}}
10 Gross proceeds paid to an attorney
$ {{$data['gross_proceed_paid']}}
12 Section 409A deferrals
$ {{$data['section_deferral']}}
15 Nonqualified deferred compensation
$ {{$data['nonqualified_deferred_compensation']}}
Copy A
For
Internal Revenue
Service Center



File with Form 1096.
For Privacy Act and Paperwork Reduction Act Notice, see the
current General Instructions for Certain Information Returns
Account number (see instructions) 2nd TIN not.

16 State tax withheld
$ {{$data['state_tax_a']}}
$ {{$data['state_tax_b']}}
17 State/Payer’s state no.

{{$data['payer_state_number_a']}}

{{$data['payer_state_number_b']}}
18 State income
$ {{$data['state_income_a']}}
$ {{$data['state_income_b']}}
Form 1099-MISC (Rev. 1-2024)
Cat. No. 14425J
www.irs.gov/Form1099MISC
Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page


















  VOID
  CORRECTED
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.

{{$data['payer_detail']}}
1 Rents
$ {{$data['rent']}}
2 Royalties
$ {{$data['royalty']}}
3 Other income
$ {{$data['other_income']}}
OMB No. 1545-0115
Form 1099-MISC
(Rev. January 2024)
For calendar year
{{$data['for_calender_year']}}

Miscellaneous Information
PAYER’S TIN RECIPIENT’S TIN
{{$data['payer_tin']}} {{$data['recipient_tin']}}
RECIPIENT’S name

{{$data['recipient_name']}}

Street address (including apt. no.)

{{$data['street_address']}}

City or town, state or province, country, and ZIP or foreign postal code

{{$data['complete_address']}}

                                              13 FATCA filing requirement

5 Fishing boat proceeds
$ {{$data['fishing_boat_proceed']}}
7 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale  
9 Crop insurance proceeds
$ {{$data['crop_insurance_proceed']}}
11 Fish purchased for resale
$ {{$data['fish_purchased_for_resale']}}
14 Excess golden parachute payments
$ {{$data['excess_golden_parachute_payment']}}
4 Federal income tax withheld
$ {{$data['federal_income_tax']}}
6 Medical and health care payments
$ {{$data['medical_health_care_payment']}}
8 Substitute payments in lieu of dividends or interest
$ {{$data['substitute_payment']}}
10 Gross proceeds paid to an attorney
$ {{$data['gross_proceed_paid']}}
12 Section 409A deferrals
$ {{$data['section_deferral']}}
15 Nonqualified deferred compensation
$ {{$data['nonqualified_deferred_compensation']}}

Copy 1

For State Tax Department
Account number (see instructions)

text
16 State tax withheld
$ {{$data['state_tax_a']}}
$ {{$data['state_tax_b']}}
17 State/Payer’s state no.

{{$data['payer_state_number_a']}}

{{$data['payer_state_number_b']}}
18 State income
$ {{$data['state_income_a']}}
$ {{$data['state_income_b']}}
Form 1099-MISC (Rev. 1-2024)
www.irs.gov/Form1099MISC
Department of the Treasury - Internal Revenue Service



  CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.

{{$data['payer_detail']}}
1 Rents
$
2 Royalties
$
3 Other income
$ {{$data['other_income']}}
OMB No. 1545-0115
Form 1099-MISC
(Rev. January 2024)
For calendar year
{{$data['for_calender_year']}}

Miscellaneous Information
PAYER’S TIN RECIPIENT’S TIN
{{$data['payer_tin']}} {{$data['recipient_tin']}}
RECIPIENT’S name

{{$data['recipient_name']}}

Street address (including apt. no.)

{{$data['street_address']}}

City or town, state or province, country, and ZIP or foreign postal code

{{$data['complete_address']}}

                                              13 FATCA filing requirement

5 Fishing boat proceeds
$ {{$data['fishing_boat_proceed']}}
7 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale  
9 Crop insurance proceeds
$ {{$data['crop_insurance_proceed']}}
11 Fish purchased for resale
$ {{$data['fish_purchased_for_resale']}}
14 Excess golden parachute payments
$ {{$data['excess_golden_parachute_payment']}}
4 Federal income tax withheld
$ {{$data['federal_income_tax']}}
6 Medical and health care payments
$ {{$data['medical_health_care_payment']}}
8 Substitute payments in lieu of dividends or interest
$ {{$data['substitute_payment']}}
10 Gross proceeds paid to an attorney
$ {{$data['gross_proceed_paid']}}
12 Section 409A deferrals
$ {{$data['section_deferral']}}
15 Nonqualified deferred compensation
$ {{$data['nonqualified_deferred_compensation']}}

Copy B

For Recipient

This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported
Account number (see instructions)

text
16 State tax withheld
$ {{$data['state_tax_a']}}
$ {{$data['state_tax_b']}}
17 State/Payer’s state no.

{{$data['payer_state_number_a']}}

{{$data['payer_state_number_b']}}
18 State income
$ {{$data['state_income_a']}}
$ {{$data['state_income_b']}}
Form 1099-MISC (Rev. 1-2024)
(keep for your records)
www.irs.gov/Form1099MISC
Department of the Treasury - Internal Revenue Service

Instructions for Recipient

Recipient’s taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN). However, the payer has reported your complete TIN to the IRS.
Account number. May show an account or other unique number the payer assigned to distinguish your account.
Amounts shown may be subject to self-employment (SE) tax. Individuals should see the Instructions for Schedule SE (Form 1040). Corporations, fiduciaries, or partnerships must report the amounts on the appropriate line of their tax returns
Form 1099-MISC incorrect? If this form is incorrect or has been issued in error, contact the payer. If you cannot get this form corrected, attach an explanation to your tax return and report your information correctly.
Box 1. Report rents from real estate on Schedule E (Form 1040). However, report rents on Schedule C (Form 1040) if you provided significant services to the tenant, sold real estate as a business, or rented personal property as a business. See Pub. 527.
Box 2. Report royalties from oil, gas, or mineral properties; copyrights; and patents on Schedule E (Form 1040). However, report payments for a working interest as explained in the Schedule E (Form 1040) instructions. For royalties on timber, coal, and iron ore, see Pub. 544.
Box 3. Generally, report this amount on the “Other income” line of Schedule 1 (Form 1040) and identify the payment. The amount shown may be payments received as the beneficiary of a deceased employee, prizes, awards, taxable damages, Indian gaming profits, or other taxable income. See Pub. 525. If it is trade or business income, report this amount on Schedule C or F (Form 1040).
Box 4. Shows backup withholding or withholding on Indian gaming profits. Generally, a payer must backup withhold if you did not furnish your TIN. See Form W-9 and Pub. 505 for more information. Report this amount on your income tax return as tax withheld.
Box 5. Shows the amount paid to you as a fishing boat crew member by the operator, who considers you to be self-employed. Self-employed individuals must report this amount on Schedule C (Form 1040). See Pub. 334.
Box 6.For individuals, report on Schedule C (Form 1040).
Box 7. Shows substitute payments in lieu of dividends or tax-exempt interest received by your broker on your behalf as a result of a loan of your securities. Report on the “Other income” line of Schedule 1 (Form 1040).
Box 8. Shows substitute payments in lieu of dividends or tax-exempt interest received by your broker on your behalf as a result of a loan of your securities. Report on the “Other income” line of Schedule 1 (Form 1040).
Box 9. Report this amount on Schedule F (Form 1040).
Box 10. Shows gross proceeds paid to an attorney in connection with legal services. Report only the taxable part as income on your return.
Box 11. Shows the amount of cash you received for the sale of fish if you are in the trade or business of catching fish.
Box 12. . May show current year deferrals as a nonemployee under a nonqualified deferred compensation (NQDC) plan that is subject to the requirements of section 409A plus any earnings on current and prior year deferrals.
Box 13. If the FATCA filing requirement box is checked, the payer is reporting on this Form 1099 to satisfy its account reporting requirement under chapter 4 of the Internal Revenue Code. You may also have a filing requirement. See the Instructions for Form 8938.
Box 14. Shows your total compensation of excess golden parachute payments subject to a 20% excise tax. See your tax return instructions for where to report.
Box 15. Shows income as a nonemployee under an NQDC plan that does not meet the requirements of section 409A. Any amount included in box 12 that is currently taxable is also included in this box. Report this amount as income on your tax return. This income is also subject to a substantial additional tax to be reported on Form 1040, 1040-SR, or 1040-NR. See the instructions for your tax return.
Boxes 16–18. . Show state or local income tax withheld from the payments
Future developments. For the latest information about developments related to Form 1099-MISC and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1099MISC.
Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax preparation, e-filing, and direct deposit or payment options.
{{-- // and --}}


























  CORRECTED (if checked)
PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.

{{$data['payer_detail']}}
1 Rents
$
2 Royalties
$
OMB No. 1545-0115
Form 1099-MISC
(Rev. January 2024)
For calendar year
{{$data['for_calender_year']}}

Miscellaneous Information
PAYER’S TIN RECIPIENT’S TIN
{{$data['payer_tin']}} {{$data['recipient_tin']}}
RECIPIENT’S name

{{$data['recipient_name']}}

Street address (including apt. no.)

{{$data['street_address']}}

City or town, state or province, country, and ZIP or foreign postal code

{{$data['complete_address']}}

                                              13 FATCA filing requirement

3 Other income
$ {{$data['other_income']}}
5 Fishing boat proceeds
$ {{$data['fishing_boat_proceed']}}
7 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale  
9 Crop insurance proceeds
$ {{$data['crop_insurance_proceed']}}
11 Fish purchased for resale
$ {{$data['fish_purchased_for_resale']}}
14 Excess golden parachute payments
$ {{$data['excess_golden_parachute_payment']}}
4 Federal income tax withheld
$ {{$data['federal_income_tax']}}
6 Medical and health care payments
$ {{$data['medical_health_care_payment']}}
8 Substitute payments in lieu of dividends or interest
$ {{$data['substitute_payment']}}
10 Gross proceeds paid to an attorney
$ {{$data['gross_proceed_paid']}}
12 Section 409A deferrals
$ {{$data['section_deferral']}}
15 Nonqualified deferred compensation
$ {{$data['nonqualified_deferred_compensation']}}

Copy 2

To be filed with recipient’s state income tax return, when required.
Account number (see instructions)

text
16 State tax withheld
$ {{$data['state_tax_a']}}
$ {{$data['state_tax_b']}}
17 State/Payer’s state no.

{{$data['payer_state_number_a']}}

{{$data['payer_state_number_b']}}
18 State income
$ {{$data['state_income_a']}}
$ {{$data['state_income_b']}}
Form 1099-MISC (Rev. 1-2024)
www.irs.gov/Form1099MISC
Department of the Treasury - Internal Revenue Service