1099-NEC vs 1099-MISC: Which Form for Which Payment

• 1099-NEC: contractor and freelancer fees, commissions, attorney fees for legal services.
• 1099-MISC: rents (box 1), royalties (2), other income (3), medical and health care (6), gross proceeds to an attorney (10).

One payee can get both, for example a person who rents you a space and also does work for you. See Publication 1099.

Last reviewed 2026-10-28. General information, not tax advice. The IRS instructions for Forms 1099-MISC and 1099-NEC and your tax adviser decide what applies.