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Form 1099-MISC & Payment Types to Report

Form:      1099-MISC

Title:     Miscellaneous Income (Also, use to report direct sales of $5,000 or more of consumer goods for resale.)

What to Report:  Rent or royalty payments; prizes and awards that are not for services, such as winnings on TV or radio shows.

Amounts to Report:  $600 or more, except $10 or more for royalties

What to Report:
  • Payments to a physician, physicians' corporation, or other supplier of health and medical services. Issued mainly by medical assistance programs or health and accident insurance plans.
  • Payments for services performed for a trade or business by people not treated as its employees. Examples: fees to subcontractors or directors and golden parachute payments
  • Fish purchases paid in cash for resale.
  • Crop insurance proceeds.
  • Gross proceeds paid to attorneys. (Due to IRS February 15th)

Amounts to Report:  $600 or more

What to Report: 

  • Payments to crew members by owners or operators of fishing boats including payments of proceeds from sale of catch.
  • Section 409A income from nonqualified deferred compensation plans (NQDCs).

Amounts to Report:  All Amounts

What to Report:  Substitute dividends and tax-exempt interest payments reportable by brokers

Amounts to Report:  $10 or more (Due to Recipients by February 15th**

Due Date to IRS (unless indicated otherwise): February 28th*

Due Date to Recipient (unless indicated otherwise):  January 31**

Payment Types:
  • Attorney, fees and gross proceeds
  • Auto reimbursements, nonemployee
  • Awards, nonemployee
  • Bonuses, nonemployee
  • Car expense, nonemployee
  • Commissions, nonemployee
  • Compensation, nonemployee
  • Crop insurance proceeds Damages
  • Direct sales of consumer products for resale
  • Directors' fees
  • Fees, nonemployee
  • Fishing boat crew members proceeds
  • Fish purchases for cash
  • Golden parachute, nonemployee
  • Health care services
  • Indian gaming profits paid to tribal members
  • Medical services
  • Mileage, nonemployee
  • Nonemployee compensation
  • Nonemployee
  • Prizes, nonemployee
  • Punitive damages
  • Rental Expense
  • Rental Income
  • Royalties
  • Substitute payments in lieu of dividends or tax-exempt interest
  • Vacation allowance, nonemployee

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Page Last Reviewed or Updated: 13-Aug-2013