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How to Report Final Payments for Deceased Employees on Form 1099-MISC
June 2, 2025
Q. I know the IRS has guidance here: https://www.irs.gov/pub/irs-pdf/i1099mec.pdf about 1099 reporting for deceased employees paid during the year of death. However, I have a couple clarifying questions as we have additional employee deductions like the employee's share of medical and dental insurance that reduce the net amount paid out to the beneficiary. It's my understanding on the 1099-MISC as Other Income that the gross payroll amount is to be reported to the beneficiary. Also, the state…
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