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Form 1099-MISC (Rev. April 2025)
Form 1099-MISC. (Rev. April 2025). Miscellaneous. Information. Copy 2. To be filed with recipients state income tax return, when required. Department of the
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Frequently asked questions on virtual currency transactions
If I engage in a transaction involving virtual currency but do not receive a payee statement or information return such as a Form W-2 or Form 1099, when must I
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2025 Publication 505
catch (Form 1099-MISC); and. Royalty payments (Form 1099-MISC). Backup withholding may also apply to gambling winnings. See Backup withholding on gambling.
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