Document category
1099 forms: find the right payment category
Compare the supported 1099-NEC, MISC, G, R, INT, DIV, OID and C documents by the transaction they report.
Choose a 1099 from the actual transaction: NEC for applicable service compensation, MISC for specified miscellaneous payments, and other forms for government payments, distributions, interest, dividends, OID or debt cancellation.
Identify what happened before choosing a form
Start with the invoice, contract, account statement or creditor record. Note the payer, payee, year, transaction category and any withholding. Different transactions to the same person can belong on different forms; a combined payment total can hide that distinction.
Use reporting rules for the payment year
Reporting thresholds and exceptions can differ by category and year. Do not reuse an old NEC threshold across every 1099. The NEC/MISC guide explains the general 2025/2026 NEC threshold change and links to the official rules.
Check the reporting workflow
Prepare the applicable recipient pages, review identity and amount entries, and separately complete required furnishing and filing. Keep an acknowledgment or other actual submission evidence. Formz does not determine reportability or submit information returns.
Official sources
Source links reviewed October 4, 2026. Use the instructions for your selected year and check current agency updates before submission.