1099-MISC

1099-MISC tax forms are in late January and mailed to your permanent address. Need to request a duplicate 1099-MISC tax form? If you are a current employee, please the Request for Duplicate Tax Form. If you are a former employee or student, complete the Former Students and Staff Request Duplicate Tax Form

Who is issued a form?

Individuals or entities which receive non-payroll payments made by Indiana University receive a 1099-MISC tax form. These payments are referred to "other reportable payments" and include:

  • Rents and commissions
  • Non-employee compensation for services
  • Royalties
  • Payments to research participants
  • Reportable gross proceeds paid to attorneys
  • Other fixed or determinable gains, profits, or income payments.

A 1099-MISC tax form must be filed for any individual or entity whose total payments meet or exceed the following thresholds.

  • At least $10 in royalties
  • At least $600 in rents, services, prizes and awards, or other income payments.

Individuals or entities who do not meet the thresholds above will not receive a 1099-MISC tax form.

Scholarships or fellowships are not considered "other reportable payments" and do not result in a 1099-MISC tax form. Reportable payments to non-US persons or corporations are reportable on Form 1042-S and follow a different set of rules. Review the Form 1042-S page for more information.

I didn't receive my form.

Contact the UCO Customer Service team via the Contact page with questions.