Form 1099-MISC (Miscellaneous Income) is used to report miscellaneous income for individuals and companies who have been paid $600 or more in non-employee service payments during a calendar year. The exception to this is royalty payments of $10 or more must be reported.

Please note amounts for wages and other compensation paid to an employee are NOT reported on a Form 1099-MISC; these amounts are reported on Form W-2.

Contact: Controllers Office, (205) 996-1277

Download Form 1099-MISC (pdf)