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2018 Instructions for Form 1099-MISC

Userid: CPMS chema: instrxLeadpct: 100%Pt. size: Draft Ok to PrintAH XSL/XMLF ileid: .. /I1099 misc /2018/A/XML/Cycle03/source(Init. & Date) _____Page 1 of 10 17:01 - 12-Oct-2017 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before forForm 1099-MISCM iscellaneous IncomeDepartment of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise DevelopmentsFor the latest information about developments related to form 1099-MISC and its Instructions , such as legislation enacted after they were published, go to Instructions . In addition to these specific Instructions , you should also use the 2018 General Instructions for Certain Information Returns. Those general Instructions include information about the following must file (nominee/middleman; certain FFIs and payers that report on form (s) 1099 to satisfy their chapter 4 reporting requirements).

Specific Instructions File Form 1099-MISC, Miscellaneous Income, for each person in the course of your business to whom you have paid during the year:

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Transcription of 2018 Instructions for Form 1099-MISC

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