Form 1099-MISC, Miscellaneous Information Instructions

Check this box if the payer made direct sales of consumer products totaling $5,000 or more to the recipient for the purpose of resale.

Enter the total amount of rents paid to the recipient during the calendar year.

Enter the total royalties paid to the recipient during the calendar year.

Enter any other reportable income paid to the recipient that is not reported in other boxes on the form.

Enter the amount of federal income tax (backup withholding) withheld from payments to the recipient.

Enter the total proceeds from fishing boat operations paid to the recipient during the year.

Enter the total medical and health care payments made to the recipient during the calendar year.

Enter the amount reported in Box 8 for substitute payments in lieu of dividends or interest.

Enter the amount reported in Box 9 for crop insurance proceeds.

Enter the amount reported in Box 10 for gross proceeds paid to an attorney.

Enter the amount reported in Box 11 for fish purchased for resale.

Enter the amount reported in Box 12 for Section 409A deferrals.

Check this box if the foreign account tax compliance act (FATCA) filing requirement applies for this recipient for the amounts reported on this form.

Enter the amount reported in Box 14 for excess golden parachute payments.

Enter the amount reported in Box 15 for nonqualified deferred compensation.

Enter the total rents paid to the recipient for the calendar year.

Enter the total royalties paid to the recipient for the calendar year.

Enter other reportable income paid to the recipient that does not fit in other boxes.

Enter federal income tax withheld (backup withholding) from payments to the recipient.

Enter proceeds from the sale of a fishing boat paid to the recipient.

Enter payments for medical and health care services made to the recipient.

Check this box if the payer made direct sales to the recipient totaling $5,000 or more of consumer products for resale (applies to Box 7).

Enter substitute payments made to the recipient in lieu of dividends or tax-exempt interest.

Enter crop insurance proceeds paid to the recipient.

Enter gross proceeds paid to an attorney for legal services on behalf of the recipient.

Enter the amount paid for fish purchased for resale from the recipient.

Enter Section 409A deferrals reported for the recipient.

Check this box if the payee is subject to a FATCA filing requirement that applies to Box 13.

Enter excess golden parachute payments made to the recipient.

Enter nonqualified deferred compensation reported to the recipient.

Check this box if the form is being corrected.

Check this box if the form is being corrected.

Check this box if the form is a corrected version of a previously filed form.

Check this box if the form is a corrected version of a previously filed form.

Enter the calendar year that this form applies to.

Check this box when the form was issued in error or is void and should not be used or processed for the payee.

Check this box when this form amends or corrects information previously reported for the same payee and tax year.

Check this box when the form is being voided and should not be used (for example, if it was issued in error and is being canceled).

Check this box when this form corrects information reported on a previously filed form (i.e., you are submitting a corrected return).

Enter the calendar year (four-digit year) for which this Form 1099‑MISC applies.

Enter the calendar year for which this form is being filed. Use a 4-digit year format.

Check this box if the form is being corrected.

Enter the calendar year for which this form is being filed. This should be a 4-digit year.

Check this box if applicable. Refer to the form instructions for specific conditions under which this box should be checked.

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.

Enter the total proceeds from the sale of fish caught by a fishing boat.

Enter the total amount of medical and health care payments made.

Enter the total amount of substitute payments in lieu of dividends or interest.

Enter the total amount paid for fish purchased for resale.

Enter the gross proceeds paid to an attorney.

Enter the total amount of excess golden parachute payments.

Enter the total amount of nonqualified deferred compensation.

Enter the total amount of medical and health care payments made during the year.

Enter the total amount of substitute payments in lieu of dividends or interest received.

Enter the total amount of crop insurance proceeds received.

Enter the total gross proceeds paid to an attorney.

Enter the total amount paid for fish purchased for resale.

Enter any other miscellaneous income not covered by other fields.

Enter the total amount of excess golden parachute payments made.

Enter the total amount of nonqualified deferred compensation.

Enter the amount of rents paid to the recipient.

Enter the amount of royalties paid to the recipient.

Enter any other income paid to the recipient.

Enter the amount of federal income tax withheld from the recipient's payments.

Enter the amount of rents received.

Enter the amount of royalties received.

Enter the amount of other income received.

Enter the amount of fishing boat proceeds received.

Enter the appropriate information for this field.

Enter the appropriate information for this field.

Enter the appropriate information for this field.

Enter the appropriate information for this field.

This field appears to be a placeholder or an unnamed field. Please refer to the form instructions for more details.

Enter the payer's full name, street address (including apartment or suite), city or town, state or province, country (if applicable), ZIP or foreign postal code, and telephone number as a single mailing address block.

Enter the payer's Taxpayer Identification Number (TIN) exactly as assigned by the IRS (include all digits, and omit spaces or dashes unless instructed otherwise).

Enter the payer's internal account number (or other identifying account code) used to distinguish this payee's account, if applicable.

Check this box when a second Taxpayer Identification Number (TIN) is not provided or is not required for the recipient according to the form instructions.

Enter the payer's name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.

Enter the payer's Taxpayer Identification Number (TIN).

Enter the payer's name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.

Enter the payer's Taxpayer Identification Number (TIN). This should be up to 11 characters long.

Enter the payer’s full legal name and complete mailing address (street, city or town, state or province, country, ZIP or foreign postal code) and telephone number as it should appear on the form.

Enter the payer’s taxpayer identification number (EIN or SSN) exactly as issued, including any required dashes or separators.

Enter the recipient's tax identification number (for example SSN, ITIN, or EIN) exactly as it appears on their tax records.

Enter the recipient's full legal name or business name as it should appear on tax documents.

Enter the recipient's street address, including apartment or suite number if applicable.

Enter the recipient's city or town, state or province, country (if foreign), and ZIP or foreign postal code.

Enter the recipient's Taxpayer Identification Number (TIN).

Enter the recipient's name.

Enter the recipient's street address, including apartment number if applicable.

Enter the recipient's street address, including apartment number if applicable.

Enter the account number associated with the recipient, if applicable. Refer to the instructions for more details.

Enter the recipient's Taxpayer Identification Number (TIN). This should be up to 11 characters long.

Enter the recipient's name.

Enter the recipient's street address, including apartment number if applicable.

Enter the recipient's city or town, state or province, country, and ZIP or foreign postal code.

Enter the recipient's taxpayer identification number (for example SSN or EIN) as provided by the recipient.

Enter the recipient's full legal name (individual or business) exactly as it should appear on tax records.

Enter the recipient's street mailing address, including apartment or suite number if applicable.

Enter the city or town, state or province, and ZIP or foreign postal code for the recipient's mailing address.

Enter the payer's internal account number or identifier for this recipient, if applicable.

Enter the amount of state income tax withheld by the payer for the first listed state.

Enter the amount of state income tax withheld by the payer for the second listed state, if applicable.

Enter the two-letter state abbreviation or the payer's state identification number assigned by the first listed state.

Enter the two-letter state abbreviation or the payer's state identification number assigned by the second listed state.

Enter the amount of income subject to state tax for the first listed state.

Enter the amount of income subject to state tax for the second listed state, if applicable.

Enter the amount of state tax withheld.

Enter the amount of state tax withheld.

Enter the amount of state income reported.

Enter the total amount of state tax withheld.

Enter the total amount of state tax withheld.

Enter the state or payer's state number.

Enter the state or payer's state number.

Enter the total amount of state income.

Enter the total amount of state income.

Enter the amount of state income tax withheld for this recipient for the tax year.

Enter the state identification number assigned to the payer or the two‑character state code used for this state reporting line.

Enter the amount of the recipient's state taxable income that applies to this state for the tax year.

Enter the total state income tax withheld for this recipient for the tax year.

Enter the state identifier used by the payer or the state (state abbreviation or state-assigned number) associated with this payment.

Enter the amount of income subject to state tax for this recipient for the tax year.

Enter the amount of federal income tax withheld.