Table 2: 1099 Box Numbers
The following tables contain 1099 Box Numbers. These numbers are assigned to vendors on the Maintain>Accounts Payable>Vendors>1099 Information tab.
Click one of the following links to see a specific 1099 or W-2 Code:
1099 NEC
| 1099 NEC Code | Description |
|---|---|
|
N/A |
Not Applicable |
|
NEC-01 |
Nonemployee Compensation |
|
NEC-04 |
Federal Income Tax Withheld |
| NEC-05 | State Income Tax Withheld |
| NEC-07 | State Payment |
Note: In the MIP 2020.3 release, any MISC-07 coded activities with an effective date of 1/1/2020 or later have been automatically updated to NEC-01.
1099 MISC
| 1099 MISC Code | Description |
|---|---|
|
N/A |
Not Applicable |
|
MISC-01 |
Rents |
|
MISC-02 |
Royalties |
|
MISC-03 |
Other Income |
|
MISC-04 |
Federal Income Tax Withheld |
|
MISC-05 |
Fishing Boat Proceeds |
|
MISC-06 |
Medical Health Care Payments |
|
MISC-07 |
Non-employee Compensation (Deprecated) |
|
MISC-08 |
Substitute Payments in Lieu of Dividends or Interest |
| MISC-09 | Crop Insurance Proceeds |
| MISC-10 | Gross Proceeds Paid to an Attorney |
| MISC-12 | Section 409A Deferrals |
|
MISC-13 |
Excess Golden Parachute Payments |
|
MISC-14 |
Nonqualified Deferred Compensation |
| MISC-15 | State Tax Withheld |
|
MISC-15a |
Section 409A Deferrals (Deprecated) |
|
MISC-15b |
Section 409A Income (Deprecated) |
|
MISC-16 |
State Tax Withheld (Deprecated) |
| MISC-17 | State Payment |
Note: In the MIP 2020.3 release, any MISC-07 coded activities with an effective date of 1/1/2020 or later have been automatically updated to NEC-01.
1099 DIV
| 1099 DIV Code | Description |
|---|---|
|
N/A |
Not Applicable |
|
DIV-01a |
Total Ordinary Dividends |
|
DIV-01b |
Qualified Dividends |
|
DIV-02a |
Total Capital Gain Distributed |
|
DIV-02b |
Unrecaptured Section 1250 Gain |
|
DIV-02c |
Section 1202 Gain |
|
DIV-02d |
Collectibles (28%) Gain |
|
DIV-03 |
Nondividend Distributions |
|
DIV-04 |
Federal Income Tax Withheld |
|
DIV-05 |
Section 199A Dividends |
| DIV-06 |
Investment Expenses |
|
DIV-09 |
Cash Liquidation Distribution |
|
DIV-10 |
Noncash Liquidation Distribution |
| DIV-11 | Exempt-Interest Dividends |
| DIV-12 | Specified Private Activity Bond Interest |
| DIV-14 | State Tax Identification Number |
| DIV-15 | State Tax Withheld |
1099 INT
| 1099 INT Code | Description |
|---|---|
|
N/A |
Not Applicable |
|
INT-01 |
Interest Income |
|
INT-02 |
Early Withdraw Penalty |
|
INT-03 |
Interest on U.S. Savings Bonds and Treasury Obligations |
|
INT-04 |
Federal Income Tax Withheld |
|
INT-05 |
Investment Expenses |
|
INT-08 |
Tax-Exempt Interest |
|
INT-09 |
Specified Private Activity Bond Interest |
| INT-10 | Market Discount |
| INT-11 | Bond Premium |
| INT-12 | Bond Premium on U.S. Treasury Obligations |
| INT-13 | Bond Premium on Tax Exempt Bond |
| INT-17 | State Tax Withheld |
1099 R
| 1099 R Code | Description |
|---|---|
|
N/A |
Not Applicable |
|
R-01 |
Gross Distribution |
|
R-02a |
Taxable Amount |
|
R-03 |
Capital Gain (included in box 2a) |
|
R-04 |
Federal Income Tax Withheld |
|
R-05 |
Employee Contributions or Insurance Premiums |
|
R-06 |
Net Unrealized Appreciation in Employers Securities |
|
R-08 |
Other |
|
R-09b |
Total Employee Contributions |
|
R-14 |
State Tax Withheld |
| R-17 | Local Tax Withheld |
W-2 G Code
| W-2 G Code | Description |
|---|---|
|
N/A |
Not Applicable |
|
W2G-01 |
Gross Winnings |
|
W2G-02 |
Federal Income Tax Withheld |
| W2G-14 | State Income Tax Withheld |
| W2G-17 | Local Income Tax Withheld |