Form 1099 options
Related information
Related topicsThe following is a sample of the options that you can choose for 1099 forms. This list might vary slightly from year to year.
| Box | Minimum reportable amount |
|---|---|
1a: Total ordinary dividends | 10 |
1b: Qualified dividends | 10 |
2a: Total capital gain distr. | 10 |
2b: Unrecap. sec. 1250 gain | 10 |
2c: Section 1202 gain | 10 |
2d: Collectibles (28%) gain | 10 |
2e: Section 897 ordinary dividends | 10 |
2f: Section 897 capital gain | 10 |
3: Nondividend distributions | 10 |
4: Federal income tax withheld | 0 |
5: Section 199A dividends | 10 |
6: Investment expenses | 10 |
7: Foreign tax paid | 0 |
8: Foreign country or U.S. possession | - |
9: Cash liquidation distributions | 600 |
10: Noncash liquidation distributions | 600 |
12: Exempt-interest dividends | 10 |
13: Specified private activity bond interest dividends | 0 |
14: State | - |
15: State identification no. | - |
16: State tax withheld | 0 |
Other form 1099 boxes
FATCA filing requirement
2nd TIN not
Prints three forms per page. However, you can still print one 1099 form per page if you wish.
| Box | Minimum reportable amount |
|---|---|
1: Unemployment compensation | 10 |
2: State or local income tax refunds, credits, or offsets | 10 |
3: Box 2 amount is for tax year | - |
4: Federal income tax withheld | 0 |
5: RTAA payments | 600 |
6: Taxable grants | 0 |
7: Agricultural payments | 0 |
8: Check if box 2 is trade or business income | - |
9: Market gain | 0 |
10a: State | - |
10b: State identification no. | - |
11: State income tax withheld | 0 |
(Numeric value denoting the year of the box #2 value. This value doesn’t appear in the dropdown list for the Default 1099 box as it can only be a one-time year value.)
| Box | Minimum reportable amount |
|---|---|
1: Interest income | 10 |
2: Early withdrawal penalty | 10 |
3: Interest on U.S. Savings Bonds and Treasury obligations | 10 |
4: Federal income tax withheld | 10 |
5: Investment expenses | 10 |
6: Foreign tax paid | 10 |
7: Foreign country or U.S. possession | - |
8: Tax-exempt interest | 10 |
9: Specified private activity bond interest | 10 |
10: Market discount | 10 |
11: Bond premium | 10 |
12: Bond premium on Treasury obligations | 10 |
13: Bond premium on tax-exempt bond | 10 |
14: Tax-exempt and tax credit bond CUSIP no | - |
15: State | - |
16: State identification no. | - |
17: State tax withheld | 0 |
Other form 1099 boxes
FATCA filing requirement
2nd TIN not
| Box | Minimum reportable amount |
|---|---|
1: Rents | 600 |
2: Royalties | 10 |
3: Other income | 600 |
4: Federal income tax withheld | 0 |
5: Fishing boat proceeds | 600 |
6: Medical and health care payments | 600 |
7: Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale | - |
8: Substitute payments in lieu of dividends or interest | 10 |
9: Crop insurance proceeds | 600 |
10: Gross proceeds paid to an attorney | 600 |
11: Fish purchased for resale | 600 |
12: Section 409A deferrals | 600 |
15: Nonqualified deferred compensation | 600 |
16: State tax withheld | 0 |
17: State/Payer's state no. | - |
18: State income | 0 |
Other form 1099 boxes
FATCA filing requirement
2nd TIN not.
Prints three forms per page. However, you can still print one 1099 form per page if you wish.
| Box | Minimum reportable amount |
|---|---|
1: Nonemployee compensation | 600 |
2: Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale | - |
3: Excess golden parachute payments | 0 |
4: Federal income tax withheld | 0 |
5: State tax withheld | 0 |
6: State/Payer's state no. | - |
7: State income | 0 |
Prints three forms per page. However, you can still print one 1099 form per page if you wish.
| Box | Minimum reportable amount |
|---|---|
1: Patronage dividends | 10 |
2: Nonpatronage dividends | 10 |
3: Per-unit retain allocations | 10 |
4: Federal income tax withheld | 10 |
5: Redeemed nonqualified notices | 10 |
6: Section 199A(g) deduction | 10 |
7: Qualified payments (Section 199A(b)(7)) | 10 |
8: Section 199A(a) qual. items | 10 |
9: Section 199A(a) SSTB items | 10 |
10: Investment credit | 10 |
11: Work opportunity credit | 10 |
12: Other credits and deductions | 10 |
13: Specified Cooperatives | - |
Other form 1099 boxes
2nd TIN not
| Box | Minimum reportable amount |
|---|---|
1: Gross distributions | 10 |
2a: Taxable amount | 10 |
3: Capital gain (included in box 2a) | 10 |
4: Federal income tax withheld | 10 |
5: Employee contributions/Designated Roth contributions or insurance premiums | 10 |
6: Net unrealized appreciation in employer's securities | 10 |
7: Distribution code(s) | - |
8: Other | 0 |
9a: Your percentage of total distribution | - |
9b: Total employee contributions | 10 |
10: Amount allocatable to IRR within 5 years | 10 |
11: 1st year of Roth contribution | - |
13: Date of payment | - |
14: State tax withheld | 0 |
15: State/Payer's state number | - |
16: State distribution | - |
17: Local tax withheld | 0 |
18: Name of locality | - |
19: Local distribution | 0 |
Other form 1099 boxes
FATCA filing requirement
Prints three forms per page. However, you can still print one 1099 form per page if you wish.
| Box | Minimum reportable amount |
|---|---|
1: Date of closing | - |
2: Gross proceeds | 0 |
3: Address or legal description | - |
4: Check here if the transferor received or will receive property... | - |
5: Transferor of real estate by a foreign person | - |
6: Buyer’s part of real estate tax | 0 |
| Box | Minimum reportable amount |
|---|---|
1: Reportable winnings | 0 |
2: Date won | - |
3: Type of wager | - |
4: Federal income tax withheld | 0 |
5: Transaction | - |
6: Race | - |
7: Winnings from identical wagers | 0 |
8: Cashier | - |
9: Winner's taxpayer identification no. | - |
10: Window | - |
11: First identification | - |
12: Second identification | - |
13: State/Payer's state identification no. | - |
14: State winnings | 0 |
15: State income tax withheld | 0 |
16: Local winnings | 0 |
17: Local income tax withheld | 0 |
18: Name of locality | - |
