Carl
Level 15

Investors & landlords

A 1099-MISC can only be for one person or one entity. It can't be issued for more than one. For a 1099-MISC issued to an individual, the SSN of that individual is in the box called "Recipient's TIN". That's who the 1099-MISC is for.

Generally, the 1099-MISC is only issued for passive income with the most common type of income being rental or royalty income.