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


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


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


Other income, Box 3. Other Income


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


Qualified payment card agents (QPCAs), Exceptions., Box 4. Federal Income Tax Withheld


Scholarships, Scholarships.
Section 409A deferrals, Box 15a. Section 409A Deferrals
Section 409A income, Nonqualified deferred compensation (Section 409A) income. , Box 15b. Section 409A Income
Section 530 worker, Specific Instructions, Box 7. Nonemployee Compensation, Examples.
Self-employment tax, Box 7. Nonemployee Compensation
State and local sales taxes, State or local sales taxes.
Statements to recipients, Statements to recipients.
Substitute payments in lieu of dividends or tax-exempt interest, Specific Instructions, Box 8. Substitute Payments in Lieu of Dividends or Interest


Taxpayer identification number, Taxpayer identification numbers (TINs). , 2nd TIN not.
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.

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