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The text explains draft and final posting processes, anticipated updates, and that forms and instructions require OMB approval before official release. 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Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.  \nDRAFT — DO NOT FILE  \nTREASURY/IRS AND OMB USE ONLY DRAFT  \n9595  VOID  CORRECTED  \n\n| PAYER’S name |  |  |  | 1 Rents\u003Cbr>$ | OMB No. 1545-0115 Form 1099-MISC (Rev. December 2026) | Miscellaneous Information |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| Street address |  | Room or suite no. |  | 2 Royalties\u003Cbr>$ |  |  |  |\n|  |  |  |  |  | For calendar year |  |  |\n| City or town |  | Telephone number |  |  |  |  |  |\n|  |  |  |  | 3 Other income\u003Cbr>$ | 4 Federal income tax withheld\u003Cbr>$ |  | Copy A For\u003Cbr>Internal Revenue Service Center\u003Cbr>For filing information, Privacy Act, and Paperwork Reduction Act Notice, see the\u003Cbr>General Instructions for Certain Information Returns.\u003Cbr>[www.irs.gov/Form1099](www.irs.gov/Form1099) |\n| State or province | Country | ZIP or foreign postal code |  |  |  |  |  |\n| PAYER’S TIN | RECIPIENT’S TIN |  |  | 5 Fishing boat proceeds $ | 6 Medical and health care payments\u003Cbr>$ |  |  |\n| RECIPIENT’S name |  |  |  | 7 Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale  | 8 Substitute payments in lieu of dividends or interest\u003Cbr>$ |  |  |\n| Street address |  |  | [Apt. no](Apt. no). | 9 Crop insurance proceeds $ | 10 Gross proceeds paid to an attorney\u003Cbr>$ |  |  |\n| City or town |  |  |  | 11 Fish purchased for resale $ | 12 Section 409A deferrals $ |  |  |\n| State or province | Country | ZIP or foreign postal code |  | 13a Cash tips $ | 13b TTOC |  |  |\n|  |  |","cbCaioWIGsxpdMWe","https://ap.wps.com/l/cbCaioWIGsxpdMWe","pdf",240293,6,"English","# Notice on Draft Forms\n## Draft posting, changes, and filing prohibition\n## Links and comment submission routing","[{\"question\":\"Can this draft of Form 1099-MISC be filed?\",\"answer\":\"No. The document states “DRAFT—NOT FOR FILING” and repeats “DO NOT FILE.”\"},{\"question\":\"Why might a new draft be posted after a previous draft?\",\"answer\":\"Unexpected issues can arise or legislation may be passed, prompting the IRS to post a new draft to alert users that changes were made.\"},{\"question\":\"Where can users find additional instructions, related forms, and official versions?\",\"answer\":\"The draft provides references to IRS.gov DraftForms and LatestForms, along with links to specific pages for related forms and publications.\"}]","Form 1099-MISC - DRAFT - DO NOT FILE | PDF",1789805283]