New due date for statements sent to recipients.   The due date for furnishing statements to recipients has been changed to February 15 for statements due after 2008 if substitute payments are being reported in box 8 or gross proceeds paid to an attorney are being reported in box 14. For details, see the 2009 General Instructions for Forms 1099, 1098, 3921, 3922, 5498, and W-2G.

Military differential pay.   Payments made after 2008 to former employees while they are on active duty for more than 30 days in the Armed Forces or other uniformed services are not reported on Form 1099-MISC. Report those payments on Form W-2 instead. But also see the instructions for box 3.

Death benefits.   Death benefits from nonqualified deferred compensation plans paid to the estate or beneficiary of a deceased employee are now reported on Form 1099-MISC instead of Form 1099-R. Continue reporting death benefit payments from qualified plans on Form 1099-R. See Deceased employee's wages on page 2.

Payments to individuals in medical research studies.   Payments made to individuals in medical research studies are reported in box 3. See the instructions for box 3.

Completing box 15a not required.   You are not required to complete box 15a (deferrals under nonqualified plans subject to section 409A). See the instructions for box 15a for details.