CLASSIFICATION STRUCTURE
1099 INDICATOR
- Rents - Payments for all types of rents, including real estate rentals for office space or housing and equipment rentals.
- Medical services - Payments to physicians, physicians' corporations, or other suppliers of health and medical services.
- Non-employee compensation - Payments for services performed by individuals not treated as employees.
- Per diem paid to board and committee members.
- Gross proceeds paid to attorneys - Payments made to an attorney and client for legal settlements when attorney fees are not specifically identified.
- The complete name and address of the payee.
- The payee's TIN (social security number or FEIN).
Classification Structure Index | Revenue Object Codes-Detail | Revenue Object Codes and Titles By Major Object |