Form 1099-MISC Data Fields¶
Data fields for Form 1099-MISC are listed in the table below. For the most up-to-date information you should also consult the statement documentation available in GraphQL.
| Identifier | Type | Description | Years Used | Sample Value | Notes |
|---|---|---|---|---|---|
| accountNumber | text | Shown in unnumbered box labeled Account number (see instructions). | 2018-2021 | "1234-5678" | |
| corrected | boolean | True for corrected forms; the corrected box at the top of the form is checked if this is true. Shown in unnumbered box labeled CORRECTED (if checked). | 2018-2021 | true | |
| cropInsuranceProceeds | money | Shown in box number 9 labeled Crop insurance proceeds. | 2018-2021 | "12345.67" | |
| excessGoldenParachute | money | Shown in box number 13 labeled Excess golden parachute payments. | 2018-2021 | "12345.67" | |
| fatcaRequirement | boolean | Shown in unnumbered box labeled FATCA filing requirement. | 2018-2021 | true | |
| federalTaxWithheld | money | Shown in box number 4 labeled Federal income tax withheld. | 2018-2021 | "0.0" | |
| fishPurchasedResale | money | Shown in box number 11 labeled Fish purchased for resale. | 2021 | "12345.67" | |
| fishingBoatProceeds | money | Shown in box number 5 labeled Fishing boat proceeds. | 2018-2021 | "12345.67" | |
| grossProceedsAttorney | money | Shown in box number 10 labeled Gross proceeds paid to an attorney. | 2018-2021 | "12345.67" | |
| medicalPayments | money | Shown in box number 6 labeled Medical and health care payments. | 2018-2021 | "12345.67" | |
| nonemployeeCompensation | money | Shown in box number 7 labeled Nonemployee compensation. | 2018, 2019 | "12345.67" | |
| nonqualDeferredComp | money | Shown in box number 14 labeled Nonqualified deferred compensation. | 2020, 2021 | "12345.67" | |
| otherIncome | money | Shown in box number 3 labeled Other income. | 2018-2021 | "12345.67" | |
| recipientAddress1 | text | First line of the recipient's street address. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. | 2018-2021 | "784 East 77th Street" | |
| recipientAddress2 | text | Second line of the recipient's street address, if any. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. | 2018-2021 | "Apt. 5J" | |
| recipientAddress3 | text | Third line of recipient's street address. Use for foreign addresses only. For foreign addresses, complete this field and leave city, state, and zip code blank. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. | 2018-2021 | "Toronto ON M4Y 1J7" | |
| recipientBusinessName | text | Business name, disregarded entity name, or DBA name as entered on line 2 of form W-9. This information is not submitted to the IRS but is printed on the form. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. | 2018-2021 | "DBA The Tiberman Group" | |
| recipientCity | text | Recipient's city. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. | 2018-2021 | "New York" | |
| recipientEntityName | text | Name of company or other entity receiving the form. Complete this field only if the recipient is not a person. For people, use first name, last name, and, optionally, middle name and suffix. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. | 2018-2021 | "Flemings Gourmet Foods" | |
| recipientFirstName | text | Recipient's first name. Complete this field only if the recipient is a person. For companies or other entities, use entity name. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. | 2018-2021 | "Leif" | |
| recipientLastName | text | Recipient's last name. Complete this field only if the recipient is a person. For companies or other entities, use entity name. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. | 2018-2021 | "Babson" | |
| recipientMiddleName | text | Recipient's middle name or initial, if provided. Complete this field only if the recipient is a person. For companies or other entities, use entity name. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. | 2018-2021 | "Augustus" | |
| recipientNameSuffix | text | Name suffix for recipient (Jr., Sr. III, etc), if provided. Complete this field only if the recipient is a person. For companies or other entities, use entity name. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. | 2018-2021 | "Jr." | |
| recipientState | state | Recipient's state. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. | 2018-2021 | "NY" | |
| recipientTin | tin | Recipient's social security number or other TIN. Shown in unnumbered box labeled RECIPIENT'S TIN. | 2018-2021 | "200213492" | |
| recipientTinType | character | Type of taxpayer identification number (TIN). Valid values are '1' for EIN or '2' for any other type of TIN, including SSN. When not supplied, the TIN is formatted as an SSN on the statement. | 2018-2021 | "2" | |
| recipientZipCode | zip_code | Recipient's zip code. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. | 2018-2021 | "10162" | |
| rents | money | Shown in box number 1 labeled Rents. | 2018-2021 | "12345.67" | |
| royalties | money | Shown in box number 2 labeled Royalties. | 2018-2021 | "12345.67" | |
| section409aDeferrals | money | Shown in box number 12 labeled Section 409A deferrals. | 2018-2021 | "12345.67" | |
| section409aIncome | money | Shown in box number 15b labeled Section 409A income. | 2018, 2019 | "12345.67" | |
| senderAddress1 | text | First line of the payer's street address. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. | 2018-2021 | "1073 Seventh Avenue" | Sender is referred to as payer on form. |
| senderAddress2 | text | Second line of the payer's street address. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. | 2018-2021 | "Suite 500" | Sender is referred to as payer on form. |
| senderCity | text | Payer's city. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. | 2018-2021 | "New York" | Sender is referred to as payer on form. |
| senderMadeDirectSales | boolean | Shown in box number 7 labeled Payer made direct sales of $5,000 or more of consumer products to a buyer (recipient) for resale. | 2018-2021 | true | Sender is referred to as payer on form. |
| senderName | text | Payer's name. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. | 2018-2021 | "Tiberman, Allor, and Kaines, LLC" | Sender is referred to as payer on form. |
| senderPhoneNumber | phone_number | Payer's telephone number. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. | 2018-2021 | "2125552315" | Sender is referred to as payer on form. |
| senderState | state | Payer's state. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. | 2018-2021 | "NY" | Sender is referred to as payer on form. |
| senderTin | tin | Payer's EIN. Shown in unnumbered box labeled PAYER’S TIN. | 2018-2021 | "111123456" | Sender is referred to as payer on form. |
| senderZipCode | zip_code | Payer's ZIP code. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. | 2018-2021 | "10019" | Sender is referred to as payer on form. |
| stateAbbreviation1 | state | Two-letter abbreviation for first state for which tax was withheld. Part of information shown in box number 16 labeled State/Payer's state number. | 2018-2021 | "CA" | |
| stateAbbreviation2 | state | Two-letter abbreviation for second state for which tax was withheld. Part of information shown in box number 16 labeled State/Payer's state number. | 2018-2021 | "MI" | |
| stateId1 | text | First state taxpayer identification number. Part of information shown in box number 16 labeled State/Payer's state number. | 2018-2021 | "859-699741" | |
| stateId2 | text | Second state taxpayer identification number. Part of information shown in box number 16 labeled State/Payer's state number. | 2018-2021 | "MI7-66741" | |
| stateIncome1 | money | Income for first state. Part of information shown in box number 17 labeled State income. | 2018-2021 | "12345.67" | |
| stateIncome2 | money | Income for second state. Part of information shown in box number 17 labeled State income. | 2018-2021 | "12345.67" | |
| stateTaxWithheld1 | money | Income tax withheld for first state. Part of information shown in box number 15 labeled State tax withheld. | 2018-2021 | "12345.67" | |
| stateTaxWithheld2 | money | Income tax withheld for second state. Part of information shown in box number 15 labeled State tax withheld. | 2018-2021 | "12345.67" | |
| substitutePayments | money | Shown in box number 8 labeled Substitute payments in lieu of dividends or interest. | 2018-2021 | "12345.67" |