Index

E

Excess golden parachute payments, Box 13. Excess Golden Parachute Payments
Exchange of services, Box 7. Nonemployee Compensation

L

Lottery ticket agents, commissions, Commissions paid to lottery ticket sales agents., Examples.

M

Medical payments, Difficulty-of-care payments.
Medical research payments, Box 3. Other Income
Medical services payments, Box 6. Medical and Health Care Payments
Military differential payments, Exceptions.
Miscellaneous income, Specific Instructions

O

Other income, Box 3. Other Income

P

Parking, value of, Transit passes and parking for independent contractors.
Payment card transactions, Exceptions., Box 4. Federal Income Tax Withheld
Prizes and awards, Box 3. Other Income
Punitive damages, Box 3. Other Income

T

Taxpayer identification number, Taxpayer identification numbers (TINs).
Termination payments, insurance salespeople, Box 3. Other Income, Examples.
Trade or business, Trade or business reporting only.
Transit passes, Transit passes and parking for independent contractors.

More Online Instructions