1099-MISC, Frequently Asked Questions

1. Why did I receive a 1099 from Cornell?
Cornell issues 1099's for non-wage income and other payments based on IRS rules and regulations.

2. Are there any dollar thresholds for reporting?
We are required to report royalty income of $10 or more. Generally, we are required to report other payments only if they exceed $600.

3. The information on my 1099 is wrong or I did not receive a 1099.  What office do I contact?
Send an e-mail to Disbursement Review and Tax, uco1099questions-mailbox@cornell.edu . Provide your name, social security, and mailing address, and describe the problem.

Note: We recommend e-mail for faster service. If you need to call, the number is (866) 258-0908.

4. I received scholarship/fellowship support, and I did not get a W-2 or 1099. Is this an error?
This is not an error. Although such support is generally taxable income that the student should report on his/her tax return, the payer is not required to issue a W-2 or 1099.

 More information is available on the IRS website  through documents such as Publication 520, "Scholarships and Fellowships".