Form 1099-MISC, Miscellaneous Information Instructions
This form contains 123 fields organized into 10 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Additional Information | ||
| topmostSubform[0].Copy1[0].RightColumn[0].f2_19[0 | Text |
Enter any additional information or amounts that do not fit into other categories.
|
| Form Information | ||
| topmostSubform[0].CopyA[0].RightColumn[0].c1_4[0]_1 | CheckBox |
Check this box if the form is being corrected.
|
| topmostSubform[0].CopyA[0].RightColumn[0].TagCorrectingSubform[0].c1_3[0]_1 | CheckBox |
Check this box if the form is being corrected.
|
| topmostSubform[0].Copy1[0].RightColumn[0].TagCorrectingSubform[0].c2_3[0]_1 | CheckBox |
Check this box if the form is being corrected.
|
| topmostSubform[0].CopyB[0].RightColumn[0].c2_4[0]_1 | CheckBox |
Check this box if the form is being corrected.
|
| topmostSubform[0].CopyB[0].RightColumn[0].TagCorrectingSubform[0].c2_3[0]_1 | CheckBox |
Check this box if the form is being corrected.
|
| topmostSubform[0].Copy2[0].RightColumn[0].c2_4[0]_1 | CheckBox |
Check this box if the form is a corrected version of a previously filed form.
|
| topmostSubform[0].Copy2[0].RightColumn[0].TagCorrectingSubform[0].c2_3[0]_1 | CheckBox |
Check this box if the form is a corrected version of a previously filed form.
|
| General Information | ||
| For calendar year | Text |
Enter the calendar year for which this form is being filed.
|
| topmostSubform[0].CopyA[0].CopyAHeader[0].c1_1[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions.
|
| topmostSubform[0].CopyA[0].CopyAHeader[0].c1_1[1]_2 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions.
|
| Account number (see instructions) | Text |
Enter the account number if applicable, as per the form instructions.
|
| topmostSubform[0].CopyA[0].LeftColumn[0].c1_2[0]_1 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions.
|
| Department of the Treasury - Internal Revenue Service | Text |
This field is for the Department of the Treasury - Internal Revenue Service. It is likely pre-filled and does not require user input.
|
| topmostSubform[0].CopyA[0].f1_27[0 | Text |
This field appears to be a placeholder or an unused field. No input is required.
|
| For calendar year | Text |
Enter the calendar year for which this form is being filed. Use a 4-digit year format (e.g., 2023).
|
| topmostSubform[0].Copy1[0].Copy1Header[0].c2_1[0]_1 | CheckBox |
Check this box if applicable. The specific purpose of this checkbox is not clear from the field name.
|
| topmostSubform[0].Copy1[0].Copy1Header[0].c2_1[1]_2 | CheckBox |
Check this box if applicable. The specific purpose of this checkbox is not clear from the field name.
|
| Account number (see instructions) | Text |
Enter the account number associated with the income reported on this form, if applicable. Refer to the form instructions for more details.
|
| For calendar year | Text |
Enter the calendar year for which this form is being filed. Use a 4-digit year format.
|
| topmostSubform[0].CopyB[0].CopyBHeader[0].c2_1[0]_2 | CheckBox |
Check this box if the form is being corrected.
|
| For calendar year | Text |
Enter the calendar year for which this form is being filed. This should be a 4-digit year.
|
| topmostSubform[0].Copy2[0].Copy2Header[0].c2_1[0]_2 | CheckBox |
Check this box if applicable. Refer to the form instructions for specific conditions under which this box should be checked.
|
| Account number (see instructions) | Text |
Enter the account number associated with this form, if applicable. Refer to the form instructions for more details. This can be up to 42 characters long.
|
| Income Details | ||
| 1 Rents | Number |
Enter the amount of rents paid.
|
| 2 Royalties | Number |
Enter the amount of royalties paid.
|
| 3 Other income | Number |
Enter the amount of other income paid.
|
| 4 Federal income tax withheld | Number |
Enter the amount of federal income tax withheld.
|
| 5 Fishing boat proceeds | Number |
Enter the total proceeds from the sale of fish caught by a fishing boat.
|
| 6 Medical and health care payments | Number |
Enter the total amount of medical and health care payments made.
|
| 8 Substitute payments in lieu of dividends or interest | Number |
Enter the total amount of substitute payments in lieu of dividends or interest.
|
| 11 Fish purchased for resale | Number |
Enter the total amount paid for fish purchased for resale.
|
| 10 Gross proceeds paid to an attorney | Number |
Enter the total gross proceeds paid to an attorney.
|
| topmostSubform[0].CopyA[0].RightColumn[0].f1_18[0 | Number |
Enter any other income not reported in the previous fields.
|
| topmostSubform[0].CopyA[0].RightColumn[0].f1_19[0 | Number |
Enter any other income not reported in the previous fields.
|
| 14 Excess golden parachute payments | Number |
Enter the total amount of excess golden parachute payments.
|
| topmostSubform[0].CopyA[0].RightColumn[0].f1_21[0 | Number |
Enter any other income not reported in the previous fields.
|
| topmostSubform[0].CopyA[0].Box16_ReadOrder[0].f1_22[0 | Number |
Enter any other income not reported in the previous fields.
|
| topmostSubform[0].CopyA[0].Box16_ReadOrder[0].f1_23[0 | Number |
Enter any other income not reported in the previous fields.
|
| topmostSubform[0].CopyA[0].Box17_ReadOrder[0].f1_24[0 | Number |
Enter any other income not reported in the previous fields.
|
| 5 Fishing boat proceeds | Number |
Enter the total proceeds from the sale of fish caught by a fishing boat.
|
| 6 Medical and health care payments | Number |
Enter the total amount of payments made for medical and health care services.
|
| 8 Substitute payments in lieu of dividends or interest | Number |
Enter the total amount of substitute payments in lieu of dividends or interest.
|
| for resale 12 Section | Number |
Enter the total amount of Section 12 payments for resale.
|
| 10 Gross proceeds paid to an attorney | Number |
Enter the total gross proceeds paid to an attorney.
|
| 11 Fish purchased for resale | Number |
Enter the total amount paid for fish purchased for resale.
|
| 14 Excess golden parachute payments | Number |
Enter the total amount of excess golden parachute payments.
|
| 15 Nonqualified deferred compensation | Number |
Enter the total amount of nonqualified deferred compensation.
|
| 5 Fishing boat proceeds | Number |
Enter the total proceeds from the sale of fish caught by a fishing boat.
|
| 6 Medical and health care payments | Number |
Enter the total amount of medical and health care payments made.
|
| 8 Substitute payments in lieu of dividends or interest | Number |
Enter the total amount of substitute payments in lieu of dividends or interest.
|
| 11 Fish purchased for resale | Number |
Enter the total amount paid for fish purchased for resale.
|
| 10 Gross proceeds paid to an attorney | Number |
Enter the gross proceeds paid to an attorney.
|
| 14 Excess golden parachute payments | Number |
Enter the total amount of excess golden parachute payments.
|
| 15 Nonqualified deferred compensation | Number |
Enter the total amount of nonqualified deferred compensation.
|
| 6 Medical and health care payments | Number |
Enter the total amount of medical and health care payments made during the year.
|
| 8 Substitute payments in lieu of dividends or interest | Number |
Enter the total amount of substitute payments in lieu of dividends or interest received.
|
| 9 Crop insurance proceeds | Number |
Enter the total amount of crop insurance proceeds received.
|
| 10 Gross proceeds paid to an attorney | Number |
Enter the total gross proceeds paid to an attorney.
|
| 11 Fish purchased for resale | Number |
Enter the total amount paid for fish purchased for resale.
|
| topmostSubform[0].Copy2[0].RightColumn[0].f2_19[0 | Number |
Enter any other miscellaneous income not covered by other fields.
|
| 14 Excess golden parachute payments | Number |
Enter the total amount of excess golden parachute payments made.
|
| 15 Nonqualified deferred compensation | Number |
Enter the total amount of nonqualified deferred compensation.
|
| Income Information | ||
| 1 Rents | Number |
Enter the amount of rent income reported on this form.
|
| 2 Royalties | Number |
Enter the amount of royalty income reported on this form.
|
| 3 Other income | Number |
Enter the amount of other income reported on this form.
|
| 1 Rents | Number |
Enter the amount of rents paid to the recipient.
|
| 2 Royalties | Number |
Enter the amount of royalties paid to the recipient.
|
| 3 Other income | Number |
Enter any other income paid to the recipient.
|
| 4 Federal income tax withheld | Number |
Enter the amount of federal income tax withheld from the recipient's payments.
|
| 1 Rents | Number |
Enter the amount of rents received.
|
| 2 Royalties | Number |
Enter the amount of royalties received.
|
| 3 Other income | Number |
Enter the amount of other income received.
|
| 5 Fishing boat proceeds | Number |
Enter the amount of fishing boat proceeds received.
|
| Miscellaneous | ||
| topmostSubform[0].CopyB[0].RightColumn[0].f2_18[0 | Text |
Enter the appropriate information for this field.
|
| topmostSubform[0].CopyB[0].RightColumn[0].f2_19[0 | Text |
Enter the appropriate information for this field.
|
| topmostSubform[0].CopyB[0].Box17_ReadOrder[0].f2_24[0 | Text |
Enter the appropriate information for this field.
|
| topmostSubform[0].CopyB[0].Box17_ReadOrder[0].f2_25[0 | Text |
Enter the appropriate information for this field.
|
| topmostSubform[0].CopyB[0].f2_27[0 | Text |
This field appears to be a placeholder or an unnamed field. Please refer to the form instructions for more details.
|
| Payer Information | ||
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| PAYER'S TIN | Text |
Enter the payer's Taxpayer Identification Number (TIN).
|
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| PAYER'S TIN | Text |
Enter the payer's Taxpayer Identification Number (TIN). This should be a 9-digit number.
|
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| PAYER'S TIN | Text |
Enter the payer's Taxpayer Identification Number (TIN).
|
| PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no | Text |
Enter the payer's name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| PAYER'S TIN | Text |
Enter the payer's Taxpayer Identification Number (TIN). This should be up to 11 characters long.
|
| Recipient Information | ||
| RECIPIENT'S TIN | Text |
Enter the recipient's Taxpayer Identification Number (TIN).
|
| RECIPIENT'S name | Text |
Enter the recipient's full name.
|
| Street address (including apt. no.) | Text |
Enter the recipient's street address, including apartment number if applicable.
|
| City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the recipient's city or town, state or province, country, and ZIP or foreign postal code.
|
| RECIPIENT'S TIN | Text |
Enter the recipient's Taxpayer Identification Number (TIN). This should be a 9-digit number.
|
| RECIPIENT'S name | Text |
Enter the recipient's full name.
|
| Street address (including apt. no.) | Text |
Enter the recipient's street address, including apartment number if applicable.
|
| Street address (including apt. no.) | Text |
Enter the recipient's street address, including apartment number if applicable.
|
| RECIPIENT'S TIN | Text |
Enter the recipient's Taxpayer Identification Number (TIN).
|
| RECIPIENT'S name | Text |
Enter the recipient's name.
|
| Street address (including apt. no.) | Text |
Enter the recipient's street address, including apartment number if applicable.
|
| Street address (including apt. no.) | Text |
Enter the recipient's street address, including apartment number if applicable.
|
| Account number (see instructions) | Text |
Enter the account number associated with the recipient, if applicable. Refer to the instructions for more details.
|
| RECIPIENT'S TIN | Text |
Enter the recipient's Taxpayer Identification Number (TIN). This should be up to 11 characters long.
|
| RECIPIENT'S name | Text |
Enter the recipient's name.
|
| Street address (including apt. no.) | Text |
Enter the recipient's street address, including apartment number if applicable.
|
| City or town, state or province, country, and ZIP or foreign postal code | Text |
Enter the recipient's city or town, state or province, country, and ZIP or foreign postal code.
|
| State Tax Information | ||
| 18 State income | Number |
Enter the amount of state income reported on this form.
|
| topmostSubform[0].Copy1[0].Box17_ReadOrder[0].f2_25[0 | Number |
Enter the state tax amount withheld for the recipient.
|
| 18 State income | Number |
Enter the state income amount for the recipient.
|
| 18 State income | Number |
Enter the state income amount for the recipient.
|
| 16 State tax withheld | Number |
Enter the amount of state tax withheld.
|
| 16 State tax withheld | Number |
Enter the amount of state tax withheld.
|
| 18 State income | Number |
Enter the amount of state income reported.
|
| 16 State tax withheld | Number |
Enter the total amount of state tax withheld.
|
| 16 State tax withheld | Number |
Enter the total amount of state tax withheld.
|
| 17 State/Payer's state no | Text |
Enter the state or payer's state number.
|
| topmostSubform[0].Copy2[0].Box17_ReadOrder[0].f2_25[0 | Text |
Enter the state or payer's state number.
|
| 18 State income | Number |
Enter the total amount of state income.
|
| topmostSubform[0].Copy2[0].f2_27[0 | Number |
Enter the total amount of state income.
|
| Tax Information | ||
| 4 Federal income tax withheld | Number |
Enter the total amount of federal income tax withheld from the payments reported on this form.
|
| topmostSubform[0].Copy1[0].RightColumn[0].c2_4[0]_1 | CheckBox |
Check this box if the payments reported are subject to backup withholding.
|
| 16 State tax withheld | Number |
Enter the total amount of state tax withheld from the payments reported on this form.
|
| topmostSubform[0].Copy1[0].Box16_ReadOrder[0].f2_23[0 | Text |
Enter any additional state tax information.
|
| topmostSubform[0].Copy1[0].Box17_ReadOrder[0].f2_24[0 | Text |
Enter any additional state tax information.
|
| 4 Federal income tax withheld | Number |
Enter the amount of federal income tax withheld.
|