Box 1 Rents
In this section, enter any amounts paid for rent. Exclude those paid to a corporation.
Box 2 Royalties
Report any payments of $10 or more in royalties from oil, gas or mineral properties, or from intellectual property.
Box 3 Other Income
Enter any income of $60 or more that is not reportable on another section of Form 1099-MISC. This can include prizes and awards.
Box 4 Federal Income Tax Withholding
This box is for backup withholding. You may have withheld taxes because a recipient failing to furnish the correct TIN.
Box 5 Fishing Boat Proceeds
Enter the amount earned from fishing.
Box 6 Medical And Health Care Payments
Enter payments of $600 or more made to Medical or Healthcare providers.
Use this box if you sold $5,000 or more of consumer products to a recipient for resale.
Check this box if a payer sold a consumer product for $5,000 or more. This includes resale or buy-sell.
Box 8 Substitute Payments In Lieu Of Dividends Or Interest
Enter aggregate payments of $10 or more that brokers paid for dividends or tax-exempt interest as a loan.
Box 9 Crop insurance proceeds
Report crop insurance proceeds of $600 or more. There is an exception if the farmer informed the insurance companies that expenses have been capitalized under section 278, 263A, or 447.
Box 10 Gross proceeds paid to an attorney
If you paid an attorney $600 or more for legal services, enter that
Box 11 Reserved For Future Use
Box 12 Section 409A deferrals
Report deferrals for a nonemployee under a nonqualified deferred compensation (NQDC) plan subject to section 409A. Also, report any earnings on current and prior year deferrals.
Box 13 Excess golden parachute payments
Enter any excess golden parachute payments, that is, the amount over the base amount.
Boxes 14 Nonqualified deferred compensation
Enter any deferred payments under an NQDC plan that do not meet the requirements of section 409A.
Boxes 15 State tax withheld
Enter the amount withheld from the contractor’s pay for state taxes.
Boxes 16 State/Payer’s No
Enter the abbreviated name of the state and payer’s state identification number. The payer’s state identification number is assigned by the state to deposit taxes.
Boxes 17 State income
Report the amount of the state payment.
Note: The IRS doesn’t require Boxes 15-17. However, if you have amounts to report for the state, it is recommended that you fill out the information as your state may require a copy of