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Instructions for Form 1099-MISC 2006 Tax Year

Index

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Attorneys' fees and gross proceeds, Payments to attorneys., Box 7. Nonemployee Compensation, Box 14. Gross Proceeds Paid to an Attorney

B

Backup withholding, Taxpayer identification numbers (TINs)., Box 4. Federal Income Tax Withheld
Broker transactions, Specific Instructions for Form 1099-MISC, Box 8. Substitute Payments in Lieu of Dividends or Interest

C

Canceled debt, Canceled debt.
Coin-operated amusements, Coin-operated amusements.
Commissions, Commissions paid to lottery ticket sales agents., Box 7. Nonemployee Compensation, Examples.
Construction project, escrow agent, Escrow agent; construction project.
Consumer products of $5,000, indicator for, Specific Instructions for Form 1099-MISC, Box 9. Payer Made Direct Sales of $5,000 or More
Corporations, payments to, Reportable payments to corporations., Payments to corporations for legal services., Box 7. Nonemployee Compensation
Crop insurance proceeds, Specific Instructions for Form 1099-MISC, Box 10. Crop Insurance Proceeds

D

Damages, Box 3. Other Income
Deceased employee's wages, Deceased employee's wages., Box 4. Federal Income Tax Withheld
Difficulty-of-care payments, Difficulty-of-care payments.
Direct sales of consumer products for resale, Specific Instructions for Form 1099-MISC, Box 9. Payer Made Direct Sales of $5,000 or More
Directors' fees, Directors' fees., Box 7. Nonemployee Compensation

E

Excess golden parachute payments, Box 13. Excess Golden Parachute Payments
Exchange of services, Box 7. Nonemployee Compensation

F

Fees, Specific Instructions for Form 1099-MISC, Fees paid to informers., Directors' fees., Box 7. Nonemployee Compensation, Examples.
Fish purchases for cash, Fish purchases., Box 5. Fishing Boat Proceeds, Examples.
Fishing boat proceeds, Box 5. Fishing Boat Proceeds
Form W-9, Taxpayer identification numbers (TINs).
Former insurance salesperson, termination payments, Box 3. Other Income, Box 4. Federal Income Tax Withheld, Examples.

G

Golden parachute payments, Golden parachute payments.
Gross proceeds, attorneys, Payments to attorneys., Box 7. Nonemployee Compensation, Box 14. Gross Proceeds Paid to an Attorney

H

Health care services, payments, Specific Instructions for Form 1099-MISC, Difficulty-of-care payments., Box 6. Medical and Health Care Payments

I

Independent contractor payments, Independent contractor or employee., Box 7. Nonemployee Compensation
Indian gaming profits, Indian gaming profits, payments to tribal members.
Informants, fees, Fees paid to informers.

L

Lottery ticket agents, commissions, Commissions paid to lottery ticket sales agents., Examples.

M

Medical payments, Difficulty-of-care payments.
Medical services payments, Box 6. Medical and Health Care Payments
Miscellaneous income, Specific Instructions for Form 1099-MISC

N

Nonemployee compensation, Box 7. Nonemployee Compensation
Nonqualified deferred compensation, Nonqualified deferred compensation (Section 409A) income. , Box 15a. Section 409A Deferrals, Box 15b. Section 409A Income

O

Other income, Box 3. Other Income

P

Parking, value of, Transit passes and parking for independent contractors.
Payment card transactions, Exceptions., Box 4. Federal Income Tax Withheld
Prizes and awards, Box 3. Other Income
Punitive damages, Box 3. Other Income

Q

Qualified payment card agents (QPCAs), Exceptions., Box 4. Federal Income Tax Withheld

R

Rents, Specific Instructions for Form 1099-MISC, Box 1. Rents
Royalties, Specific Instructions for Form 1099-MISC, Box 2. Royalties

S

Scholarships, Scholarships.
Section 409A deferrals, Box 15a. Section 409A Deferrals
Section 409A income, Nonqualified deferred compensation (Section 409A) income. , Box 15b. Section 409A Income
Section 530 worker, Specific Instructions for Form 1099-MISC, Box 7. Nonemployee Compensation, Examples.
Self-employment tax, Box 7. Nonemployee Compensation
State and local sales taxes, State or local sales taxes.
Statements to recipients, Statements to recipients.
Substitute payments in lieu of dividends or tax-exempt interest, Specific Instructions for Form 1099-MISC, Box 8. Substitute Payments in Lieu of Dividends or Interest

T

Taxpayer identification number, Taxpayer identification numbers (TINs)., 2nd TIN not.
Termination payments, insurance salespeople, Box 3. Other Income, Examples.
Trade or business, Trade or business reporting only.
Transit passes, Transit passes and parking for independent contractors.

W

Withholding:
Backup, Taxpayer identification numbers (TINs)., Box 4. Federal Income Tax Withheld
Indian gaming, Indian gaming profits, payments to tribal members., Box 4. Federal Income Tax Withheld

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