1. 1099 Year-End Processing Guide
  2. Relationships Between AAIs and Boxes on 1099 Forms

Relationships Between AAIs and Boxes on 1099 Forms

When you use the G/L method for 1099 reporting, the data that prints on 1099 returns depends on the item number in AAIs. The A/P Ledger method does not use AAIs.

Note: These example forms are provided for informational purposes only. Do not reproduce them for filing.
Note: We offer and support Copy B forms, to submit 1099s to the IRS. You can use the Electronic filing process even if less than 10 1099 returns. On February 21, 2023, the Department of the Treasury and the Internal Revenue Service published final regulations reducing the threshold for filing returns and other documents electronically (e-file). These regulations require filers of 10 or more information returns in a calendar year beginning in 2024, tax year 2023, to file those information returns electronically.
Example of the 1099-MISC form for 2023.

Box Number

AAI

1. Rents

PXA1

2. Royalties

PXA2

3. Other Income

PXA3

4. Federal income tax withheld

PXA4

5. Fishing boat proceeds

PXA5

6. Medical and health care payments

PXA6

7. Payer made direct sales totalling $5,000 or more of consumer products to recipient for resale

PXA7

8. Substitute payments in lieu of dividends or interest

PXA8

9. Crop insurance proceeds

PXA9

10. Gross proceeds paid to an attorney

PXAA
11. Fish purchased for resale PXAB

12. Section 409A deferrals

PXAC

13. Excess golden parachute payments

PXAD

14. Nonqualified deferred compensation

PXAE
Example of the 1099-DIV form for 2023.

Box Number

AAI

1a. Total ordinary dividends

PX11

1b. Qualified dividends

PX12

2a. Total capital gain distr.

PX13

2b. Unrecap. Sec. 1250 gain

PX14

2c. Section 1202 gain

PX15

2d. Collectibles (28 percent) gain

PX16
2e. Section 897 ordinary dividends PX1G
2f. Section 897 capital gain PX1H

3. Nondividend distributions

PX17

4. Federal income tax withheld

PX18

5. Section 199A Dividends

PX1F

6. Investment expenses

PX19

7. Foreign tax paid

PX1A

9. Cash liquidation distributions

PX1B

10. Noncash liquidation distributions

PX1C

11. Exempt interest dividends

PX1D

12. Specified private activity bond interest dividends

PX1E
Example of the 1099-INT form for 2023.

Box Number

AAI

1. Interest income

PX61

2. Early withdrawal penalty

PX62

3. Interest on U.S. Savings Bonds and Treas. obligations

PX63

4. Federal income tax withheld

PX64

5. Investment expenses

PX65

6. Foreign tax paid

PX66

8. Tax-exempt interest

PX67

9. Specified private activity bond interest

PX68

Market Discount

PX6A

Bond Premium

PX6B

Bond Premium on Tax Exempt Bond

PX6D

Bond Premium on Treasury Obligation

PX6E
Note: Box 7 on the Interest Income form is not an amount field. The system completes box 7 with the foreign country that is associated with box 6 when the payee's payable type is F and the country code is not blank.
Example of the 1099-NEC form for 2023.

Box Number

AAI

1. Nonemployee compensation

PXB1
2. NEC Payer made direct sales PXB2

4. Federal income tax withheld

PXB4