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What is a 1099?

An information return: a business reports to the IRS a payment it made, and sends a copy to the person it paid. A 1099 reports a payment. It does not decide your tax.

The four most independent workers see

If you are self-employed, your year is usually described by these.

1099-NEC Nonemployee Compensation Reporting threshold$2,000 or more for tax years beginning after 2025 (was $600) 1099-MISC Miscellaneous Information Reporting threshold$2,000 or more, except $10 or more for royalties and $600 or more for gross proceeds paid to an attorney 1099-K Payment Card and Third Party Network Transactions Reporting thresholdAny amount for cards; over $20,000 and over 200 transactions for apps and marketplaces 1099-DA Digital Asset Proceeds From Broker Transactions Reporting thresholdNo minimum; every amount is reported

Common enough to meet once

Investments, property, government payments and debt.

1099-DIV Dividends and Distributions Reporting threshold$10 or more, except $600 or more for liquidations 1099-B Proceeds From Broker and Barter Exchange Transactions Reporting thresholdNo minimum; every amount is reported 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Reporting threshold$10 or more 1099-G Certain Government Payments Reporting threshold$10 or more for refunds and unemployment 1099-S Proceeds From Real Estate Transactions Reporting thresholdGenerally, $600 or more 1099-C Cancellation of Debt Reporting threshold$600 or more 1099-PATR Taxable Distributions Received From Cooperatives Reporting threshold$10 or more

The rest of the series

Narrower situations, listed because somebody meets each of them.

1099-A Acquisition or Abandonment of Secured Property Reporting thresholdNo minimum; every amount is reported 1099-Q Payments From Qualified Education Programs (Under Sections 529 and 530) Reporting thresholdNo minimum; every amount is reported 1099-SA Distributions From an HSA, Archer MSA, or Medicare Advantage MSA Reporting thresholdNo minimum; every amount is reported 1099-CAP Changes in Corporate Control and Capital Structure Reporting thresholdOver $1,000 1099-QA Distributions From ABLE Accounts Reporting thresholdNo minimum; every amount is reported

Where this comes from

The IRS page A guide to information returns puts it in two sentences: anyone in a trade or business with reportable transactions “must file information returns to report those transactions to the IRS”, and “must also furnish statements to the other party to the transaction, such as recipients of payments.”

The 16 forms here, with what each one reports, the amount that triggers it, and both due dates, are read from the Guide to Information Returns in the IRS General Instructions for Certain Information Returns and, where 2026 changed a figure, from the form’s own instructions.

A form is a clue, not a ledger. The guides show the rest.

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