Miscellaneous Income
Section references are to the Internal Revenue Code unless otherwise noted.
2013
Table of Contents
- Instructions for Form 1099-MISC - Introductory Material
- Instructions for Form 1099-MISC - Main Contents
- Specific Instructions
- Recipient's Identification Number
- Account Number
- Box 1. Rents
- Box 2. Royalties
- Box 3. Other Income
- Box 4. Federal Income Tax Withheld
- Box 5. Fishing Boat Proceeds
- Box 6. Medical and Health Care Payments
- Box 7. Nonemployee Compensation
- Box 8. Substitute Payments in Lieu of Dividends or Interest
- Box 9. Payer Made Direct Sales of $5,000 or More
- Box 10. Crop Insurance Proceeds
- Box 11. Foreign Tax Paid
- Box 12. Foreign Country or U.S. Possession
- Box 13. Excess Golden Parachute Payments
- Box 14. Gross Proceeds Paid to an Attorney
- Box 15a. Section 409A Deferrals
- Box 15b. Section 409A Income
- Boxes 16–18. State Information
- Specific Instructions
- Instructions for Form 1099-MISC - Additional Material
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