IRS Releases Continuous Use Format Form 1099-MISC

Robert Beck
March 28, 2022

The IRS has released a continuous use format version of Form 1099-MISC for use beginning in Tax Year 2022. This form is used for reporting various non-employment income including fishing boat proceeds, medical and health payments, substitute payments in lieu of dividends or interest, crop insurance proceeds, gross proceeds paid to an attorney, fish purchased for resale, direct sales totaling $5,000 or more of consumer products to recipient for resale, Section 409A deferrals, excess golden parachute payments, and nonqualified deferred compensation.  For the 2022 tax year and forward, the IRS has converted the form from a yearly form into a continuous use format. The most notable changes to the form itself are the addition of numbering to the FATCA filing requirement box, the rearrangement of the boxes numbered 13-17, the addition of a revision date at the bottom of the form, the actual conversion of the form box from a yearly format to a multi-year continuous use format.

To view the current version of the form, click here.

To view the instructions, click here.

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Robert Beck

Robert Beck is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, and the Affordable Care Act (ACA). Robert is a member of the Massachusetts Bar and received his J.D. from New England Law | Boston and his B.A. in Justice from University of Alaska Fairbanks.
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