Form 1099-NEC, Nonemployee Compensation, is an IRS information return used by payers to report certain payments for services to people who are not employees. The current form is the December 2026 revision, intended first for amounts reportable for calendar year 2026, with the first IRS filings for those amounts beginning in January 2027. This timing … Read more
Form 1099-INT reports interest income and related items from a payer to a recipient and the IRS. Banks, credit unions, brokers, government issuers, businesses, and other payers use it when the reporting rules apply. The current form is the January 2024 revision and is designated for continuous use, so it has no single printed tax … Read more
Form 1099-DIV reports dividends and other distributions from corporations, mutual funds, exchange-traded funds, real estate investment trusts, and similar payers. The current form is the January 2024 revision for continuous use. Its revision date is not the reporting year; the filer inserts the calendar year for which distributions are reported. The IRS PDF provides an … Read more
Form 1099-R reports distributions of $10 or more from pensions, annuities, retirement and profit-sharing plans, IRAs, insurance contracts, and other arrangements covered by its instructions. The current final product is the 2026 form, posted in June 2026. It reports distributions made during calendar year 2026, with payer filings and recipient statements generally due in 2027. … Read more
Form 1099-K reports gross payment card and third party network transactions processed for a participating payee. It does not determine taxable income. The current final product is the December 2026 revision, posted in May 2026, and it reports calendar-year 2026 payment activity. Payment settlement entities file the form; recipients include businesses, independent contractors, creators, marketplace … Read more
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