1099-MISC

This table lists values for Form 1099-MISC:

UDC 04/TR	Box Name	Box Number	Amount Code
A1	Rents	1	1
A2	Royalties	2	2
A3	Other income	3	3
A4	Federal income tax withheld	4	4
A5	Fishing boat proceeds	5	5
A6	Medical and health care products	6	6
A7	Direct sales indicator	7	7 Note: An X prints in Box 7 and there is no amount to report on electronic media, so Amount Code 7 does not exist.
A8	Substitute payments in lieu of dividends or interest	8	8
A9	Crop insurance proceeds	9	A
AF	FATCA filing requirement	13	Note: An X prints in Box 13 and there is no amount to report on electronic media, so Amount Code 13 does not exist.
AD	Excess golden parachute payments	14	B
AA	Gross proceeds paid to an attorney	10	C
AB	Fish purchased for resale	11	F
AC	Section 409A deferrals	12	D
AE	Nonqualified deferred compensation	15	E
AG	Prior year nonemployee compensation	Note: The nonemployee compensation (NEC) amount for the prior year is not printed on the 1099- MISC paper forms. The system uses this UDC to include the NEC amount for the prior year in the electronic filing for the MISC form. For this UDC, enter the amount by using the Enter A/ P Workfile Adjustment program (P04510FP). This UDC is required due to the nonavailability of the NEC form before the financial year 2021.	G