The National Directory of Certified Public Accountants

Ask A CPA - Form 1099

1099-MISC - Box 1- 18 Entries

Box 1 Rents Box 2 Royalties Box 3 Other Income Box 4 Federal income tax withheld Box 5 Fishing boat proceeds Box 6 Medical & Health payments Box 7 Nonemployee compensation Box 8 Substitute payments in lieu of dividends or interest Box 9 Direct sales of $5,000 or more of consumer products to a buyer for resale Box 10 Crop Insurance Box 11 Reserved Box 12 Reserved Box 13 Excess Golden parachute payments Box 14 Gross proceeds paid to a attorney Box 15a Section 409A deferrals Box 15b Section 409A deferrals Box 16 State tax witheld Box 17 State number Box 18 State income

If you need professional help with "Form 1099" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.