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Instructions for Form 1099-MISC (2004)
Section references are to the Internal Revenue Code unless otherwise noted.
2004
Table of Contents
Instructions for Form 1099-MISC - Introductory Material
What's New for 2004
An Item To Note
Instructions for Form 1099-MISC - Main Contents
Specific Instructions for Form 1099-MISC
Box 1. Rents
Box 2. Royalties
Box 3. Other Income
Box 4. Federal Income Tax Withheld
Box 5. Fishing Boat Proceeds
Box 6. Medical and Health Care Payments
Box 7. Nonemployee Compensation
Box 8. Substitute Payments in Lieu of Dividends or Interest
Box 9. Payer Made Direct Sales of $5,000 or More
Box 10. Crop Insurance Proceeds
Boxes 11 and 12. Reserved
Box 13. Excess Golden Parachute Payments
Box 14. Gross Proceeds Paid to an Attorney
Box 15. Blank Box
Boxes 16–18. State Information
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