1099-MISC

GPTKB entity

Statements (23)
Predicate Object
gptkbp:instanceOf gptkb:tax_law
gptkbp:country gptkb:United_States
gptkbp:filingDeadline January 31
gptkbp:firstIssueDate 1982
https://www.w3.org/2000/01/rdf-schema#label 1099-MISC
gptkbp:issuedBy gptkb:Internal_Revenue_Service
gptkbp:publicLawNumber gptkb:1099-MISC
gptkbp:relatedTo gig economy
freelancers
tax reporting
gptkbp:replacedBy 1099-NEC (for nonemployee compensation after 2020)
gptkbp:reportsTo medical and health care payments
other income payments
prizes and awards
rents
payments to attorneys
gptkbp:requires payments of $600 or more
gptkbp:usedBy independent contractors
businesses
self-employed individuals
gptkbp:usedFor reporting miscellaneous income
gptkbp:bfsParent gptkb:Form_1099-MISC
gptkbp:bfsLayer 6