Screenshot of IRS 1099-MISC Form PDF in PDF Expert on Mac

You need to fill out 1099-MISC IRS form if you’re a business or a non-profit based in the US and you have made the following types of payments during the tax year:

- At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest.

- At least $600 in the following:

  • Rents
  • Prizes and awards
  • Other income payments
  • Cash from a notional principal contract to an individual, a partnership or an estate
  • Any fishing boat proceeds
  • Medical and health care payments
  • Crop insurance proceeds
  • Payments to an attorney
  • Fish purchased for resale
  • Section 409A deferrals
  • Non-qualified deferred compensation

Also file Form 1099-MISC for each person you withheld federal income tax from under the backup withholding rules (regardless of the payment amount).

When do I need the IRS 1099-MISC Form?

Businesses in US no longer use 1099-MISC to report non-employee compensation. As of 2020, these payments are reported under the form 1099-NEC.

That means if you’re a business owner based in the US and have made payments of over $600 to independent contractors or freelancers (non-corporate entities), you'll report this on a Form 1099-NEC slip, not a 1099-MISC.

And as always, don’t use a 1099 for W-2 employees.

Also notice, that form 1099-NEC is not a replacement for 1099-MISC. Form 1099-NEC only replaces the use of Form 1099-MISC for reporting independent contractor payments. You may need to file both Forms 1099-MISC and 1099-NEC.

How to fill Form 1099-MISC on Mac?

Follow these simple instructions to fill out Form 1099-MISC on Mac:

  1. Download the IRS Form 1099-MISC from here.
  2. Install PDF Expert on your Mac and open page 2 of the downloaded form.
  3. Enter your own details in the Payer’s info and the Recipient’s info from their Form W-9 on the left side of the form.
  4. Type in the details of relevant payments made in fields ‘1’ to ‘18’ on the right and bottom of the form.
  5. Fill out the rest of the fields carefully.
  6. Sign the form and save it.

Form 1099-MISC on Mac

Common mistakes to avoid while filling out Form 1099-MISC

- Misspelling your own TIN, your recipient’s, or their Account number will most likely result in your form 1099-MISC being rejected; so make sure the information is entered correctly.

- The boxes in the form are used to indicate which kind of payment was made. Choose carefully which one you need to fill out. 

- Don't forget to fill out all the copies the form comes in: Copy A, Copy B, and Copy C. The information should be the same, but you need to send them to different places: Copy A goes to the IRS. Copy 1 goes to the recipient's state tax department, if needed, etc.

How does PDF Expert Help with filling out tax forms?

PDF Expert is the best PDF editor for Mac with many fantastic features. PDF Expert makes it very easy to fill out your tax forms and save them for handy access later. It contains tools to let you quickly enter information or make corrections in PDF when needed. As the tax season approaches, make sure you download PDF Expert for some peace of mind.

Once again, make sure you provide accurate information on your 1099-MISC. If you are unsure of some items, always consult with your financial adviser.

PDF Expert does not offer any tax advice, and it is strongly recommended that you seek consultation with a qualified tax expert concerning your specific tax inquiries. To the fullest extent permitted by law, PDF Expert presents this material on an “as-is” basis. PDF Expert hereby disclaims and makes no representation or warranty of any kind, whether express, implied, or statutory, including but not limited to representations, guarantees, or warranties, fitness for a particular purpose, or accuracy.