1099-MISC threshold 2026
Form 1099-MISC is box by box, and the box decides the threshold.
| Box | Covers | Paid in 2026 |
|---|---|---|
| 1 | Rents | $2,000 |
| 2 | Royalties | $10 |
| 3 | Prizes, awards and other income | $2,000 |
Payments made before 2026 use $600 for boxes 1 and 3. For other boxes, such as gross proceeds paid to an attorney (box 10), check the current IRS instructions linked below.
Payments to a corporate landlord are generally exempt. Check a specific payment or compare with the 1099-NEC threshold.
- IRS: Am I required to file a Form 1099 or other information return?
- IRS: Form 1099-NEC and independent contractors
- IRS: Instructions for Forms 1099-MISC and 1099-NEC
Data checked 2026-10-30 against the linked irs.gov pages.