Form 1099

Form 1099-MISC reports the following non-employee payments to the IRS:

• Prizes
• Awards
• Fees for services
• Royalties

See the IRS Forms and Publications for more information. If you have questions regarding the 1099-MISC form you received, or if you did not receive one when you believe your should have, email us at tax@cornell.edu.

Why did I receive a 1099-MISC form from Cornell?

Cornell issues the 1099-MISC form for non-wage income and other payments based on IRS rules and regulations.

Are there any dollar thresholds for reporting?

Cornell is required to report royalty income of $10 or more. Generally, Cornell is required to report other payments only if the payment exceeds $600.

I received a scholarship/fellowship support, but I did not get a W-2 or a 1099-MISC form. Is this an error?

This is not an error. Although such support is generally taxable income, the student should report on his/her tax return, the payer is not required to issue a W-2 or a 1099-MISC form.