Box 1 Rents (unless paid to a real estate agent)

$600 or more

Box 2 Royalties

$10 or more

Box 3 Other income (prizes, punitive damages, certain other legal awards, certain wages to deceased employees, and selected other payments to former employees) not reportable in any other box (generally not self-employment income to the recipient)

$600 or more

Box 4 Any backup withholding

Any

Box 5 Fishing boat proceeds

Any

Box 6 Any medical or health care payments (business related) – generally FSA and employer provided health coverage are excluded.

$600 or more, corporations are not exempt

Box 7 – Nonemployee Compensation – paid for services performed for your business by someone other than an employee (including those paid by barter). Examples include: professional fees, commissions, director’s fees, taxable deferrals due to a non-qualified deferred comp plan that fails IRS testing, fish purchases for cash, and payments for a working oil or gas interest, golden parachute payments.

$600 or more

Box 8 Payments in lieu of dividends

$10 or more

Box 9 Direct sales – sales by you for resale in a place other than a permanent retail establishment (checkbox only)

$5,000 or more

Box 10 – Crop insurance proceeds

$600 or more

Box 13 – Excess golden parachute proceeds

Any

Box 14 – Gross proceeds paid to an attorney (things like payments to settle a claim that the attorney then disburses to other parties)

Any amount, Corporations are not exempt.

Box 15a Section 409A deferrals

$600 or more

Box 15b Section 409A income

Any – also reported in Box 7