Line F

If you made any payments in 2025 that would require you to file any Forms 1099, check the “Yes” box. Otherwise, check the “No” box. See the 2025 General Instructions for Certain Information Returns in Guide to Information Returns if you are unsure whether you are required to file any Forms 1099. Also, see the separate specific instructions for each Form 1099.

Note: Form 1040-SS filers, skip this line and line G.

Generally, you must file Form 1099-MISC or Form

TIP 1099-NEC if you paid at least $600 in rents, services,

prizes, medical and health care payments, and other income payments. See the Guide to Information Returns in the 2025 General Instructions for Certain Information Returns, which has more information, including the due dates for the various information returns.