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Step 3 Download your document instantly. Then print or share. Create Your Version of This Document. The IRS requires businesses to file a copy of the form with them and mail another copy directly to the independent contractor, so that the IRS can predict how much tax revenue to expect from self-employed individuals.
The IRS also stipulates that a business is responsible for sending a MISC form when someone provides: rents, services including parts and materials , prizes and awards, or other income payments.
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Nonemployee compensation Nonemployee compensation is payments made to nonemployees and independent contractors for the services performed. February 1 st , To send recipient copies. Easy-to-use dashboard. Quick Processing.
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