1099-MISC

Rents

Specify the minimum amount that you can report for 1099-MISC Box 1, Rents. A 1099 will not be reported if the payee's amount for this box is less than the minimum, unless a withholding amount is reported on 1099-MISC Box 4, Federal income tax withheld.

The minimum amount that the IRS requires to be reported for 1099-MISC Box 1, is specified in the Instructions for Forms 1099, 1098, 5498, and W-2G.

Royalties

Specify the minimum amount that you can report for 1099-MISC Box 2, Royalties. A 1099 will not be reported if the payee's amount for this box is less than the minimum, unless a withholding amount is reported on 1099-MISC Box 4, Federal income tax withheld.

The minimum amount that the IRS requires to be reported for 1099-MISC Box 2, is specified in the Instructions for Forms 1099, 1098, 5498, and W-2G.

Other Income

Specify the minimum amount that you can report for 1099-MISC Box 3, Other income. A 1099 will not be reported if the payee's amount for this box is less than the minimum, unless a withholding amount is reported on 1099-MISC Box 4, Federal income tax withheld.

The minimum amount that the IRS requires to be reported for 1099 Box 3, is specified in the Instructions for Forms 1099, 1098, 5498, and W-2G.

Medical and health care payments

Specify the minimum amount that you can report for 1099-MISC Box 6, Medical and health care payments. A 1099 will not be reported if the payee's amount for this box is less than the minimum, unless a withholding amount is reported on 1099-MISC Box 4, Federal income tax withheld.

The minimum amount that the IRS requires to be reported for 1099-MISC Box 6, is specified in the Instructions for Forms 1099, 1098, 5498, and W-2G.

Nonqualified deferred compensation

Specify the minimum amount that will be reported for 1099-MISC Box 14, Nonqualified deferred compensation. A 1099 will not be reported if the payee's amount for this box is less than the minimum unless a withholding amount is reported on 1099-MISC Box 4, Federal income tax withheld. The minimum amount required by the Internal Revenue Service is specified in the Instructions for Forms 1099, 1098, 5498, and W-2G.

Substitute payments in lieu of dividends or interest

Specify the minimum amount that you can report for 1099-MISC Box 8, Substitute payments in lieu of dividends or interest. A 1099 will not be reported if the payee's amount for this box is less than the minimum, unless a withholding amount is reported on 1099-MISC Box 4, Federal income tax withheld.

The minimum amount that the IRS requires to be reported for 1099-MISC Box 8 is specified in the Instructions for Forms 1099, 1098, 5498, and W-2G.

Direct Sales

Specify the minimum amount that you can report for 1099-MISC Box 7, direct sales indicator. A 1099 will not be reported if the payee's amount for this box is less than the minimum, unless a withholding amount is reported on 1099-MISC Box 4, Federal income tax withheld.

The minimum amount that the IRS requires to be reported for 1099-MISC Box 7 is specified in the Instructions for Forms 1099, 1098, 5498, and W-2G.

Crop Insurance

Specify the minimum amount that you can report for 1099-MISC Box 9, Crop insurance proceeds. A 1099 will not be reported if the payee's amount for this box is less than the minimum, unless a withholding amount is reported on 1099-MISC Box 4, Federal income tax withheld.

The minimum amount that the IRS requires to be reported for 1099-MISC Box 9, is specified in the Instructions for Forms 1099, 1098, 5498, and W-2G.

Payments to Attorneys

Specify the minimum amount that you can report for 1099-MISC Box 10, Gross proceeds paid to an attorney. A 1099 will not be reported if the payee's amount for this box is less than the minimum, unless a withholding amount is reported on 1099-MISC Box 4, Federal income tax withheld.

The minimum amount that the IRS requires to be reported for 1099-MISC Box 10, is specified in the Instructions for Forms 1099, 1098, 5498, and W-2G.

Section 409a deferrals

Specify the minimum amount that you can report for 1099-MISC Box 12, Section 409A deferrals. A 1099 will not be reported if the payee's amount for this box is less than the minimum, unless a withholding amount is reported on 1099-MISC Box 4, Federal income tax withheld.

The minimum amount that the IRS requires to be reported for 1099-MISC Box 12 is specified in the Instructions for Forms 1099, 1098, 5498, and W-2G.

Fish purchased for resale

Specify the minimum amount that you report for 1099-MISC Box 11, Fish purchased for resale. The system does not report a 1099 if the payee's amount for this box is less than the minimum, unless a withholding amount is reported on 1099-MISC Box 4, Federal income tax withheld. The Instructions for Forms 1099, 1098, 5498, and W-2G specify the minimum amount that the IRS requires.