How Does the 1099 MISC Tax Form 2018 Differ Today?

When it comes to filing your taxes for the most recent year or retroactively filing, it is important to keep in mind any form changes. For all the tax forms, the Internal Revenue Service will list instructions for each year’s form and include any differences from the previous year.

Perhaps the most notable change in recent years was the 1099 miscellaneous 2018 form. Now, for anyone filling out the Form 1099-MISC, the guidelines differ since the re-introduction of the Form 1099-NEC in 2020. As you or your business prepare for the upcoming tax season, make sure to keep these changes in mind. Additionally, keep in mind the following software program recommendation that can make filing your most recent or back taxes an easy experience.

How is the 1099 MISC Tax Form 2018 Different?

Changes to Form 1099-MISC from the 2018 form were most apparent in 2020. Once the 1099-NEC was introduced in an effort to ease filing deadlines, the form’s format shifted in certain ways.

The biggest way that the 1099 miscellaneous 2018 form changed was that the PATH ACT accelerated the Form 1099 due date for non-employee compensation. The deadline’s date changed from Feb. 28 to Jan. 31. Additionally, non-employee compensation was no longer designated on the Form 1099-MISC, but instead on the Form 1099-NEC. The PATH ACT eliminated the automatic 30-day extension for forms as well, including the 1099-NEC.

Along with no longer filing non-employee compensation on Form 1099-MISC like was previously done on the 1099 MISC tax form 2018, the form’s layout changed. Payer made direct sales of “$5,000 or more” was moved to Box 7 and crop insurance proceeds are now reported in Box 9. Previously, Box 7 was used to report any services that were performed by a non-employee and Box 9 was used to report direct sales.

Other changes to the 2018 Form 1099-MISC included a relocation of where to report: gross proceeds to an attorney, Section 409A deferrals, nonqualified deferred compensation income, state taxes withheld, state identification number, and the amount of income earned in the state.


Who Needs to Fill Out Form 1099-MISC?

Following the changes made to the 1099 MISC tax form 2018, the current Form 1099-MISC is used only for trade or business reporting. Personal payments are not reportable on the form. If you operate either for gain or for profit, you constitute as engaged in a trade or business. Even so, non-profit organizations are also required to report since they are considered engaged in a trade or business.



Whether you are filing back taxes from 2018 or getting ahead on filing 2021 forms, a reliable software tool is important. Advanced Micro Solutions offers accounting software that generates 1099 forms. What makes Advanced Micro Solutions’ software reliable is data is automatically saved through the company’s 1099 software once a new record or form is accessed. Therefore, you do not run the risk of losing edited data for your 1099 MISC tax form 2018 or newer forms.

Software Solutions from AMS

Our W-2 and 1099 Forms Filer is our only required platform. From there, users pick the services they need. Choose from the tools below to build out your customized accounting software.