The 1099-MISC is an informational form required by the IRS for payments made by the UNT System for rent, services, and other non-employee payments for $600.00 or more and royalties over $10.00. The 1099-MISC forms are mailed by January 31st, of each year. However, many are returned undeliverable due to addressing issues. Be sure to notify the Business Service Center, via a 1099 Inquiry, of changes in vendor address or issues with vendor form 1099-MISC.