A
- Armed Forces, Exceptions., Box 3. Other Income
- Attorneys' fees and gross proceeds, Payments to attorneys., Box 7. Nonemployee Compensation, Box 14. Gross Proceeds Paid to an Attorney
B
- Backup withholding, Taxpayer identification numbers (TINs). , Box 4. Federal Income Tax Withheld
- Broker transactions, Specific Instructions, Box 8. Substitute Payments in Lieu of Dividends or Interest
C
- Canceled debt, Canceled debt.
- Coin-operated amusements, Coin-operated amusements.
- Commissions, Commissions paid to lottery ticket sales agents., Box 7. Nonemployee Compensation, Examples.
- Construction project, escrow agent, Escrow agent; construction project.
- Consumer products of $5,000, indicator for, Specific Instructions, Box 9. Payer Made Direct Sales of $5,000 or More
- Corporations, payments to, Reportable payments to corporations., Payments to corporations for legal services. , Box 7. Nonemployee Compensation
- Crop insurance proceeds, Specific Instructions, Box 10. Crop Insurance Proceeds
D
- Damages, Box 3. Other Income
- Deceased employee's wages, Deceased employee's wages., Box 4. Federal Income Tax Withheld
- Difficulty-of-care payments, Difficulty-of-care payments.
- Direct sales of consumer products for resale, Specific Instructions, Box 9. Payer Made Direct Sales of $5,000 or More
- Directors' fees, Directors' fees., Box 7. Nonemployee Compensation
E
- Excess golden parachute payments, Box 13. Excess Golden Parachute Payments
- Exchange of services, Box 7. Nonemployee Compensation
F
- Fees, Specific Instructions, Fees paid to informers., Directors' fees., Box 7. Nonemployee Compensation, Examples.
- Fish purchases for cash, Fish purchases., Box 5. Fishing Boat Proceeds, Examples.
- Fishing boat proceeds, Box 5. Fishing Boat Proceeds
- Form W-9, Taxpayer identification numbers (TINs).
- Former insurance salesperson, termination payments, Box 3. Other Income, Box 4. Federal Income Tax Withheld, Examples.
G
- Golden parachute payments, Golden parachute payments.
- Gross proceeds, attorneys, Payments to attorneys., Box 7. Nonemployee Compensation, Box 14. Gross Proceeds Paid to an Attorney
H
- Health care services, payments, Specific Instructions, Difficulty-of-care payments., Box 6. Medical and Health Care Payments
I
- Independent contractor payments, Independent contractor or employee., Box 7. Nonemployee Compensation
- Indian gaming profits, Indian gaming profits, payments to tribal members.
- Informants, fees, Fees paid to informers.
L
- Lottery ticket agents, commissions, Commissions paid to lottery ticket sales agents., Examples.
M
- 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., Box 3. Other Income
- Miscellaneous income, Specific Instructions
N
- Nonemployee compensation, Box 7. Nonemployee Compensation
- Nonqualified deferred compensation, Nonqualified deferred compensation (Section 409A) income., Box 15a. Section 409A Deferrals, Box 15b. Section 409A Income
O
- Other income, Box 3. Other Income
P
- 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
Q
- Qualified payment card agents (QPCAs), Exceptions., Box 4. Federal Income Tax Withheld
R
- Rents, Specific Instructions, Box 1. Rents
- Royalties, Specific Instructions, Box 2. Royalties
S
- 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
T
- 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.
W
- Withholding:
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