Every 1099 form, and what to do with it.
All 22 forms in the 1099 series, with what each one reports, the amount that triggers it, and both due dates — read from the IRS Guide to Information Returns and, where 2026 changed a figure, from the form’s own instructions.
The four most independent workers see
If you are self-employed, your year is usually described by these.
1099-NEC
Nonemployee Compensation
$2,000 or more for tax years beginning after 2025, up from $600, and …
1099-MISC
Miscellaneous Information
$2,000 or more, except $10 or more for royalties and $600 or more for…
1099-K
Payment Card and Third Party Network Transactions
No threshold at all for payment card transactions. Over $20,000 in mo…
1099-DA
Digital Asset Proceeds From Broker Transactions
All amounts
Common enough to meet once
Investments, property, government payments and debt.
1099-INT
Interest Income
$10 or more ($600 or more in some cases)
1099-DIV
Dividends and Distributions
$10 or more, except $600 or more for liquidations
1099-B
Proceeds From Broker and Barter Exchange Transactions
All amounts
1099-R
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
$10 or more
1099-G
Certain Government Payments
$10 or more for refunds and unemployment
1099-S
Proceeds From Real Estate Transactions
Generally, $600 or more
1099-C
Cancellation of Debt
$600 or more
1099-PATR
Taxable Distributions Received From Cooperatives
$10 or more
The rest of the series
Narrower situations, listed so the reference is complete.
1099-A
Acquisition or Abandonment of Secured Property
All amounts
1099-OID
Original Issue Discount
$10 or more
1099-Q
Payments From Qualified Education Programs (Under Sections 529 and 530)
All amounts
1099-SA
Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
All amounts
1099-LTC
Long-Term Care and Accelerated Death Benefits
All amounts
1099-CAP
Changes in Corporate Control and Capital Structure
Over $1,000
1099-QA
Distributions From ABLE Accounts
All amounts
1099-H
Health Coverage Tax Credit (HCTC) Advance Payments
All amounts
1099-LS
Reportable Life Insurance Sale
All amounts***
1099-SB
Seller’s Investment in Life Insurance Contract
All amounts