Instructions for Recipient
Recipient's taxpayer identification number (TIN). For your protection, this
form may show only the last four digits of your social security number (SSN),
individual taxpayer identification number (ITIN), adoption taxpayer identification
number (ATIN), or employer identification number (EIN). However, the payer has
reported your complete TIN to the IRS.
Account number. May show an account or other unique number the payer
assigned to distinguish your account.
FATCA filing requirement. If the FATCA filing requirement box is checked, the
payer is reporting on this Form 1099 to satisfy its chapter 4 account reporting
requirement. You also may have a filing requirement. See the Instructions for
Form 8938.
Amounts shown may be subject to self-employment (SE) tax. If your net
income from self-employment is $400 or more, you must file a return and
compute your SE tax on Schedule SE (Form 1040). See Pub. 334 for more
information. Note: If you are still receiving payments on which no income, social
security, and Medicare taxes are withheld, you should make estimated tax
payments. See Form 1040-ES (or Form 1040-ES(NR)). Individuals must report
these amounts as explained in the box 7 instructions on this page. Corporations,
fiduciaries, or partnerships must report the amounts on the proper line of their
tax returns.
Form 1099-MISC incorrect? If this form is incorrect or has been issued in error,
contact the payer. If you cannot get this form corrected, attach an explanation
to your tax return and report your income correctly.
Box 1. Report rents from real estate on Schedule E (Form 1040). However,
report rents on Schedule C (Form 1040) if you provided significant services to
the tenant, sold real estate as a business, or rented personal property as a
business. See Pub. 527.
Box 2. Report royalties from oil, gas, or mineral properties, copyrights, and
patents on Schedule E (Form 1040). However, report payments for a working
interest as explained in the box 7 instructions. For royalties on timber, coal, and
iron ore, see Pub. 544.
Box 3. Generally, report this amount on the “Other income” line of Schedule 1
(Form 1040) (or Form 1040NR) and identify the payment. The amount shown
may be payments received as the beneficiary of a deceased employee, prizes,
awards, taxable damages, Indian gaming profits, or other taxable income. See
Pub. 525. If it is trade or business income, report this amount on Schedule C or
F (Form 1040).
Box 4. Shows backup withholding or withholding on Indian gaming profits.
Generally, a payer must backup withhold if you did not furnish your TIN. See
Form W-9 and Pub. 505 for more information. Report this amount on your
income tax return as tax withheld.
Box 5. An amount in this box means the fishing boat operator considers you
self-employed. Report this amount on Schedule C (Form 1040). See Pub. 334.
Box 6. For individuals, report on Schedule C (Form 1040).
Box 7. Shows nonemployee compensation. If you are in the trade or business of
catching fish, box 7 may show cash you received for the sale of fish. If the
amount in this box is SE income, report it on Schedule C or F (Form 1040), and
complete Schedule SE (Form 1040). You received this form instead of Form W-2
because the payer did not consider you an employee and did not withhold
income tax or social security and Medicare tax. If you believe you are an
employee and cannot get the payer to correct this form, report this amount on
the line for “Wages, salaries, tips, etc.” of Form 1040 (or Form 1040NR). You
also must complete Form 8919 and attach it to your return. If you are not an
employee but the amount in this box is not SE income (for example, it is income
from a sporadic activity or a hobby), report this amount on the “Other income”
line of Schedule 1 (Form 1040) (or Form 1040NR).
Box 8. Shows substitute payments in lieu of dividends or tax-exempt interest
received by your broker on your behalf as a result of a loan of your securities.
Report on the “Other income” line of Schedule 1 (Form 1040) (or Form 1040NR).
Box 9. If checked, $5,000 or more of sales of consumer products was paid to
you on a buy-sell, deposit-commission, or other basis. A dollar amount does not
have to be shown. Generally, report any income from your sale of these
products on Schedule C (Form 1040).
Box 10. Report this amount on Schedule F (Form 1040).
Box 13. Shows your total compensation of excess golden parachute payments
subject to a 20% excise tax. See the Form 1040 (or Form 1040NR) instructions
for where to report.
Box 14. Shows gross proceeds paid to an attorney in connection with legal
services. Report only the taxable part as income on your return.
Box 15a. May show current year deferrals as a nonemployee under a
nonqualified deferred compensation (NQDC) plan that is subject to the
requirements of section 409A, plus any earnings on current and prior year
deferrals.
Box 15b. Shows income as a nonemployee under an NQDC plan that does not
meet the requirements of section 409A. This amount also is included in box 7 as
nonemployee compensation. Any amount included in box 15a that is currently
taxable also is included in this box. This income also is subject to a substantial
additional tax to be reported on Form 1040 (or Form 1040NR). See the Form
1040 (or Form 1040NR) instructions.
Boxes 16–18. Show state or local income tax withheld from the payments.
Future developments. For the latest information about developments related to
Form 1099-MISC and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form1099MISC.
