Line I

If you made any payment in 2025 that would require you to file any Forms 1099, check the “Yes” box. Otherwise, check the “No” box.

You may have to file information returns for wages paid to employees, certain payments of fees and other nonemployee compensation, interest, rents, royalties, real estate transactions, annuities, and pensions. You may also have to file an information return if you sold $5,000 or more of consumer products to a person on a buy-sell, a deposit-commission, or other similar basis for resale.