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
- 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.