1099 minimum reportable amounts

Form 1099-DIV Dividend Income

Box	Minimum reportable amount
1a: Total ordinary dividends	10
1b: Qualified dividends	10
2a: Total capital gain distr.	10
2b: Unrecap. sec. 1250 gain	10
2c: Section 1202 gain	10
2d: Collectibles (28%) gain	10
2e: Section 897 ordinary dividends	10
2f: Section 897 capital gain	10
3: Nondividend distributions	10
4: Federal income tax withheld	0
5: Section 199A dividends	10
6: Investment expenses	10
7: Foreign tax paid	0
8: Foreign country or U.S. possession	-
9: Cash liquidation distributions	600
10: Noncash liquidation distributions	600
12: Exempt-interest dividends	10
13: Specified private activity bond interest dividends	0
14: State	-
15: State identification no.	-
16: State tax withheld	0

Other form 1099 boxes

FATCA filing requirement

2nd TIN not

Form 1099-G Certain Government Payments

Prints three forms per page. However, you can still print one 1099 form per page if you wish.

Box	Minimum reportable amount
1: Unemployment compensation	10
2: State or local income tax refunds, credits, or offsets	10
3: Box 2 amount is for tax year	-
4: Federal income tax withheld	0
5: RTAA payments	600
6: Taxable grants	0
7: Agricultural payments	0
8: Check if box 2 is trade or business income	-
9: Market gain	0
10a: State	-
10b: State identification no.	-
11: State income tax withheld	0

(Numeric value denoting the year of the box #2 value. This value doesn’t appear in the dropdown list for the Default 1099 box as it can only be a one-time year value.)

Form 1099-INT Interest Income

Box	Minimum reportable amount
1: Interest income	10
2: Early withdrawal penalty	10
3: Interest on U.S. Savings Bonds and Treasury obligations	10
4: Federal income tax withheld	10
5: Investment expenses	10
6: Foreign tax paid	10
7: Foreign country or U.S. possession	-
8: Tax-exempt interest	10
9: Specified private activity bond interest	10
10: Market discount	10
11: Bond premium	10
12: Bond premium on Treasury obligations	10
13: Bond premium on tax-exempt bond	10
14: Tax-exempt and tax credit bond CUSIP no	-
15: State	-
16: State identification no.	-
17: State tax withheld	0

Other form 1099 boxes

FATCA filing requirement

2nd TIN not

Form 1099-MISC Miscellaneous Income

Box	Minimum reportable amount
1: Rents	600
2: Royalties	10
3: Other income	600
4: Federal income tax withheld	0
5: Fishing boat proceeds	600
6: Medical and health care payments	600
7: Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale	-
8: Substitute payments in lieu of dividends or interest	10
9: Crop insurance proceeds	600
10: Gross proceeds paid to an attorney	600
11: Fish purchased for resale	600
12: Section 409A deferrals	600
15: Nonqualified deferred compensation	600
16: State tax withheld	0
17: State/Payer's state no.	-
18: State income	0

Other form 1099 boxes

FATCA filing requirement

2nd TIN not.

Form 1099-NEC

Prints three forms per page. However, you can still print one 1099 form per page if you wish.

Box	Minimum reportable amount
1: Nonemployee compensation	600
2: Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale	-
3: Excess golden parachute payments	0
4: Federal income tax withheld	0
5: State tax withheld	0
6: State/Payer's state no.	-
7: State income	0

Form 1099-PATR Taxable Distributions Received From Cooperatives

Prints three forms per page. However, you can still print one 1099 form per page if you wish.

Box	Minimum reportable amount
1: Patronage dividends	10
2: Nonpatronage dividends	10
3: Per-unit retain allocations	10
4: Federal income tax withheld	10
5: Redeemed nonqualified notices	10
6: Section 199A(g) deduction	10
7: Qualified payments (Section 199A(b)(7))	10
8: Section 199A(a) qual. items	10
9: Section 199A(a) SSTB items	10
10: Investment credit	10
11: Work opportunity credit	10
12: Other credits and deductions	10
13: Specified Cooperatives	-

Other form 1099 boxes

2nd TIN not

Form 1099-R Distributions From Pensions, Annuities, Retirement, Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Box	Minimum reportable amount
1: Gross distributions	10
2a: Taxable amount	10
3: Capital gain (included in box 2a)	10
4: Federal income tax withheld	10
5: Employee contributions/Designated Roth contributions or insurance premiums	10
6: Net unrealized appreciation in employer's securities	10
7: Distribution code(s)	-
8: Other	0
9a: Your percentage of total distribution	-
9b: Total employee contributions	10
10: Amount allocatable to IRR within 5 years	10
11: 1st year of Roth contribution	-
13: Date of payment	-
14: State tax withheld	0
15: State/Payer's state number	-
16: State distribution	-
17: Local tax withheld	0
18: Name of locality	-
19: Local distribution	0

Other form 1099 boxes

FATCA filing requirement

Form 1099-S Proceeds From Real Estate Transactions

Prints three forms per page. However, you can still print one 1099 form per page if you wish.

Box	Minimum reportable amount
1: Date of closing	-
2: Gross proceeds	0
3: Address or legal description	-
4: Check here if the transferor received or will receive property...	-
5: Transferor of real estate by a foreign person	-
6: Buyer’s part of real estate tax	0

Form W-2G Certain Gambling Winnings

Box	Minimum reportable amount
1: Reportable winnings	0
2: Date won	-
3: Type of wager	-
4: Federal income tax withheld	0
5: Transaction	-
6: Race	-
7: Winnings from identical wagers	0
8: Cashier	-
9: Winner's taxpayer identification no.	-
10: Window	-
11: First identification	-
12: Second identification	-
13: State/Payer's state identification no.	-
14: State winnings	0
15: State income tax withheld	0
16: Local winnings	0
17: Local income tax withheld	0
18: Name of locality	-