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Instructions for Form 1099-MISC

• An Item To Note
• Specific Instructions for Form 1099-MISC
  • Box 1. Rents
  • Box 2. Royalties
  • Box 3. Other Income
  • Box 4. Federal Income Tax Withheld
  • Box 5. Fishing Boat Proceeds
  • Box 6. Medical and Health Care Payments
  • Box 7. Nonemployee Compensation
  • Box 8. Substitute Payments in Lieu of Dividends or Interest
  • Box 9. Payer Made Direct Sales of $5,000 or More
  • Box 10. Crop Insurance Proceeds
  • Boxes 11 and 12. Reserved
  • Box 13. Excess Golden Parachute Payments
  • Box 14. Gross Proceeds Paid to an Attorney
  • Box 15. Blank Box
  • Boxes 16-18. State Information

Index

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A

• Attorneys

B

• Broker transactions

C

• Canceled debt
• Coin-operated amusements
• Commissions
• Construction project, escrow agent
• Corporations, payments to
• Corporations, payments to
• Crop insurance proceeds

D

• Deceased employee
• Direct sales of consumer products for resale

F

• Fees
• Fees
• Fish purchases for cash
• Fish purchases for cash
• Fish purchases for cash
• Former insurance salesperson, termination payments
• Former insurance salesperson, termination payments

G

• Golden parachute payments
• Gross proceeds, attorneys

I

• Independent contractor payments
• Informants, fees

L

• Lottery ticket agents, commissions
• Lottery ticket agents, commissions

M

• Medical payments
• Medical services payments

O

• Other income

P

• Parking, value of
• Prizes and awards

R

• Rents
• Royalties

S

• Scholarships
• Section 530 worker
• Section 530 worker
• Self-employment tax
• State and local sales taxes
• Statements to recipients
• Substitute payments in lieu of dividends or tax-exempt interest

T

• Taxpayer identification number
• Termination payments, insurance salespeople
• Trade or business

W

• Withholding, Backup
• Withholding, Indian gaming

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