Instructions for 2019 Form 1099-MISC Issued by IRS

A final version of the 2019 instructions for reporting miscellaneous income was released Dec. 9 by the Internal Revenue Service.

The instructions are to be used with the 2019 Form 1099-MISC, Miscellaneous Income. If any Forms 1099-MISC that report nonemployee compensation are to be filed after Jan. 31, 2019, a separate transmission should be made from any other Forms 1099-MISC that do not report nonemployee compensation, the instructions said.

For 2020, Form 1099-NEC, Nonemployee Compensation, is to be used with the 2020 Form 1099-MISC. The nonemployee compensation form would reduce the need for multiple reporting dates on ...