Form 1099-MISC reports the following non-employee payments to the IRS:
See the firstname.lastname@example.org 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
Cornell issues the 1099-MISC form for non-wage income and other payments based on IRS rules and regulations.
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.
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.