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Form 1099-MSC Instructions

Download and Print the Form 1099-msc Instructions

Section references are to the Internal Revenue Code unless otherwise noted.

Future Developments

For the latest information about developments related to Form 1099-MISC and its instructions, such as legislation enacted after they were published, go to

What's NewPilot program for truncating an individual's identify-ing number on paper payee statements has ended.

Filers of Form 1099-MISC must show the recipient's complete identifying number on all copies of the form. Backup withholding rate.

At the time these instructions went to print, Congress was considering legislation that would reduce the backup withholding rate.

To find out if this legislation was enacted, and for more details, go to


In addition to these specific instructions, you should also use the 2013 General Instructions for Certain Information Returns.

Those general instructions include information about the following topics.

Backup withholding. Electronic reporting requirements. Penalties. Who must file (nominee/middleman). When and where to file.

Taxpayer identification numbers. Statements to recipients. Corrected and void returns. Other general topics. You can get the general instructions from or by calling 1-800-TAX-FORM (1-800-829-3676).  And much more.