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Box 5 - Fishing Boat ProceedsIRS Instructions:How QuickBooks populates this line:Fishing Boat ProceedsQuickBooks Desktop adds together all payments made to this vendor from any account you'veassociated with the Fishing Boat Proceeds box on the 1099 form.Enter the individual's share of all proceeds from the sale of a catch or theFMV of a distribution in kind to each crew member of fishing boats withnormally fewer than 10 crew members. A fishing boat has normally fewerthan 10 crew members if the average size of the operating crew was fewerthan 10 on trips during the preceding 4 calendar quarters.In addition, report cash payments of up to 100 per trip that are contingenton a minimum catch and are paid solely for additional duties (such as mate,engineer, or cook) for which additional cash payments are traditional in theindustry. However, do not report on Form 1099-MISC any wages reportableon Form W-2.How to verify your QuickBooks Desktop resultIf this amount is not correct, first, make sure that you have correctly set up this vendor as a 1099vendor. Then, ensure that your accounts are correctly mapped to the Form 1099.To set up the vendor:Click Vendors, and then Vendor Center. From the list on the left, select the desired vendor. Inthe Edit Vendor window, click the Tax Settings tab. Ensure that the Vendor eligible for1099 checkbox is checked, and then click OK.To map the accounts:Click Vendors and then Print/E-file 1099s 1099 Wizard. Click Get Started and then Continue tothe Map vendor payment accounts page. For each account you used to pay 1099 vendors, clickthe drop-down arrow in the 1099 box column to choose the box on Form 1099 where thesepayment amounts should appear (i.e., if you associated the rents paid to the owner of yourbusiness's building with the Rent account, you should choose Box 1 for the Rent account).Note: Each account may only be mapped to one 1099 box. If you are unsure of which account touse, please consult your accounting professional for assistance.Report:Use the 1099 Detail Report to see a list of 1099 vendors and accounts.Back to Form

Box 6 - Medical and Health Care PaymentsIRS Instructions:Medical and Health Care PaymentsEnter payments of 600 or more made in the course of your trade or business to eachphysician or other supplier or provider of medical or health care services. Includepayments made by medical and health care insurers under health, accident, andsickness insurance programs. If payment is made to a corporation, list the corporationas the recipient rather than the individual providing the services. Payments to personsproviding health care services often include charges for injections, drugs, dentures,and similar items. In these cases, the entire payment is subject to informationreporting. You are not required to report payments to pharmacies for prescriptiondrugs.How QuickBooks populates this line:QuickBooks Desktop adds together all payments made to this vendor from any accountyou've associated with the Medical and Health Care Payments box on the 1099 form.How to verify your QuickBooks Desktop resultIf this amount is not correct, first, make sure that you have correctly set up this vendor as a1099 vendor. Then, ensure that your accounts are correctly mapped to the Form 1099.To set up the vendor:Click Vendors, and then Vendor Center. From the list on the left, select the desiredvendor. In the Edit Vendor window, click the Tax Settings tab. Ensure that the Vendoreligible for 1099 checkbox is checked, and then click OK.The exemption from issuing Form 1099-MISC to a corporation does not apply topayments for medical or health care services provided by corporations, includingprofessional corporations. However, you are not required to report payments made toa tax-exempt hospital or extended care facility or to a hospital or extended care facilityowned and operated by the United States (or its possessions), a state, the District ofColumbia, or any of their political subdivisions, agencies, or instrumentalities.To map the accounts:Click Vendors and then Print/E-file 1099s 1099 Wizard. Click Get Started andthen Continue to the Map vendor payment accounts page. For each account you used topay 1099 vendors, click the drop-down arrow in the 1099 box column to choose the box onForm 1099 where these payment amounts should appear (i.e., if you associated the rentspaid to the owner of your business's building with the Rent account, you should choose Box1 for the Rent account).CAUTION: Generally, payments made under a flexible spending arrangement (asdefined in section 106(c)(2)) or a health reimbursement arrangement which is treatedas employer-provided coverage under an accident or health plan for purposes ofsection 106 are exempt from the reporting requirements of section 6041.Note: Each account may only be mapped to one 1099 box. If you are unsure of whichaccount to use, please consult your accounting professional for assistance.Report:Use the 1099 Detail Report to see a list of 1099 vendors and accounts.Back to Form

Box 7 - Nonemployee CompensationIRS Instructions:See Instructions for Form 1099: https://www.irs.gov/pub/irspdf/i1099msc.pdf for details on Box 7.How QuickBooks populates this line:QuickBooks Desktop adds together all payments made to this vendor from any account you'veassociated with the Nonemployee Compensation box on the 1099 form.How to verify your QuickBooks Desktop resultIf this amount is not correct, first, make sure that you have correctly set up this vendor as a 1099vendor. Then, ensure that your accounts are correctly mapped to the Form 1099.To set up the vendor:Click Vendors, and then Vendor Center. From the list on the left, select the desired vendor. Inthe Edit Vendor window, click the Tax Settings tab. Ensure that the Vendor eligible for1099 checkbox is checked, and then click OK.To map the accounts:Click Vendors and then Print/E-file 1099s 1099 Wizard. Click Get Started and then Continue tothe Map vendor payment accounts page. For each account you used to pay 1099 vendors, click thedrop-down arrow in the 1099 box column to choose the box on Form 1099 where these paymentamounts should appear (i.e., if you associated the rents paid to the owner of your business'sbuilding with the Rent account, you should choose Box 1 for the Rent account).Note: Each account may only be mapped to one 1099 box. If you are unsure of which account touse, please consult your accounting professional for assistance.Report:Use the 1099 Detail Report to see a list of 1099 vendors and accounts.Back to Form

Box 8 - Substitute Payments in Lieu ofDividends or InterestIRS Instructions:How QuickBooks populates this line:Substitute Payments in Lieu of Dividends or InterestQuickBooks Desktop adds together all payments made to this vendor from any account you'veassociated with the Substitute Payments box on the 1099 form.Enter aggregate payments of at least 10 of substitute payments received by abroker for a customer in lieu of dividends or tax-exempt interest as a result of a loanof a customer's securities. Substitute payment means a payment in lieu of (a) adividend, or (b) tax-exempt interest to the extent that interest (including originalissue discount) has accrued while the securities were on loan. For this purpose, acustomer includes an individual, trust, estate, partnership, association, company, orcorporation. See Notice 2003-67, which is on page 752 of Internal Revenue Bulletin2003-40 at IRS.gov/pub/irs-irbs/irb03-40.pdf. It does not include a tax-exemptorganization, the United States, any state, the District of Columbia, a U.S. possession,or a foreign government. File Form 1099-MISC with the IRS and furnish a copy to thecustomer for whom you received the substitute payment.How to verify your QuickBooks Desktop resultIf this amount is not correct, first, make sure that you have correctly set up this vendor as a 1099vendor. Then, ensure that your accounts are correctly mapped to the Form 1099.To set up the vendor:Click Vendors, and then Vendor Center. From the list on the left, select the desired vendor. Inthe Edit Vendor window, click the Tax Settings tab. Ensure that the Vendor eligible for1099 checkbox is checked, and then click OK.To map the accounts:Click Vendors and then Print/E-file 1099s 1099 Wizard. Click Get Started and then Continue tothe Map vendor payment accounts page. For each account you used to pay 1099 vendors, click thedrop-down arrow in the 1099 box column to choose the box on Form 1099 where these paymentamounts should appear (i.e., if you associated the rents paid to the owner of your business's buildingwith the Rent account, you should choose Box 1 for the Rent account).Note: Each account may only be mapped to one 1099 box. If you are unsure of which account touse, please consult your accounting professional for assistance.Report:Use the 1099 Detail Report to see a list of 1099 vendors and accounts.Back to Form

Box 9 - Payer Made Direct Sales of 5,000 orMoreIRS Instructions:Payer Made Direct Sales of 5,000 or MoreEnter an “X” in the checkbox for sales by you of 5,000 or more of consumerproducts to a person on a buy-sell, deposit-commission, or othercommission basis for resale (by the buyer or any other person) anywhereother than in a permanent retail establishment. Do not enter a dollaramount in this box.If you are reporting an amount for direct sales of 5,000 or more in box 7,you may also check box 9 on the same Form 1099-MISC.How QuickBooks populates this line:QuickBooks Desktop adds together all payments made to this vendorfrom any account you've associated with the Direct Sales box on the1099 form. If this amount exceeds 5,000, QuickBooks Desktopchecks this box.How to verify your QuickBooks Desktop resultThere should be no dollar amount in this box.The report you must give to the recipient for these direct sales need not bemade on the official form. It may be in the form of a letter showing thisinformation along with commissions, prizes, awards, etc.Back to Form

Box 10 - Crop Insurance ProceedsHow QuickBooks populates this line:IRS Instructions:Crop Insurance ProceedsEnter crop insurance proceeds of 600 or more paid tofarmers by insurance companies unless the farmer hasinformed the insurance company that expenses have beencapitalized under section 278, 263A, or 447.QuickBooks Desktop adds together all payments made to this vendor from any account you've associated with the CropInsurance Proceeds box on the 1099 form.How to verify your QuickBooks Desktop resultIf this amount is not correct, first, make sure that you have correctly set up this vendor as a 1099 vendor. Then, ensurethat your accounts are correctly mapped to the Form 1099.To set up the vendor:Click Vendors, and then Vendor Center. From the list on the left, select the desired vendor. In the Edit Vendor window,click the Tax Settings tab. Ensure that the Vendor eligible for 1099 checkbox is checked, and then click OK.To map the accounts:Click Vendors and then Print/E-file 1099s 1099 Wizard. Click Get Started and then Continue to the Map vendorpayment accounts page. For each account you used to pay 1099 vendors, click the drop-down arrow in the 1099 boxcolumn to choose the box on Form 1099 where these payment amounts should appear (i.e., if you associated the rentspaid to the owner of your business's building with the Rent account, you should choose Box 1 for the Rent account).Note: Each account may only be mapped to one 1099 box. If you are unsure of which account to use, please consult youraccounting professional for assistance.Report:Use the 1099 Detail Report to see a list of 1099 vendors and accounts.Back to Form

Box 13 - Excess Golden Parachute PaymentsIRS Instructions:Excess Golden Parachute PaymentsEnter any excess golden parachute payments. An excess parachute payment is the amount of theexcess of any parachute payment over the base amount (the average annual compensation forservices includible in the individual's gross income over the most recent 5 tax years). See Q/A-38through Q/A-44 of Regulations section 1.280G-1 for how to compute the excess amount.See Golden parachute payments, earlier, for more information.How QuickBooks populates this line:QuickBooks Desktop adds together all payments made to this vendor from any account you'veassociated with the Excess Golden Parachute Payments box on the 1099 form.How to verify your QuickBooks Desktop resultIf this amount is not correct, first, make sure that you have correctly set up this vendor as a 1099vendor. Then, ensure that your accounts are correctly mapped to the Form 1099.To set up the vendor:Click Vendors, and then Vendor Center. From the list on the left, select the desired vendor. In the EditVendor window, click the Tax Settings tab. Ensure that the Vendor eligible for 1099 checkbox ischecked, and then click OK.To map the accounts:Click Vendors and then Print/E-file 1099s 1099 Wizard. Click Get Started and then Continue tothe Map vendor payment accounts page. For each account you used to pay 1099 vendors, click thedrop-down arrow in the 1099 box column to choose the box on Form 1099 where these paymentamounts should appear (i.e., if you associated the rents paid to the owner of your business's buildingwith the Rent account, you should choose Box 1 for the Rent account).Note: Each account may only be mapped to one 1099 box. If you are unsure of which account to use,please consult your accounting professional for assistance.Report:Use the 1099 Detail Report to see a list of 1099 vendors and accounts.Back to Form

Box 14 - Gross Proceeds Paid to an AttorneyIRS Instructions:How QuickBooks populates this line:Gross Proceeds Paid to an AttorneyQuickBooks Desktop adds together all payments made to this vendor from any account you'veassociated with the Gross Proceeds to Attorney box on the 1099 form.Enter gross proceeds of 600 or more paid to an attorney in connection withlegal services (regardless of whether the services are performed for the payer).See Payments to attorneys, earlier.How to verify your QuickBooks Desktop resultQuickBooks Desktop adds together all payments made to this vendor from any account you'veassociated with the Gross Proceeds to Attorney box on the 1099 form.To set up the vendorClick Vendors, and then Vendor Center. From the list on the left, select the desired vendor. In the EditVendor window, click the Tax Settings tab. Ensure that the Vendor eligible for 1099 checkbox ischecked, and then click OK.To map the accountsClick Vendors and then Print/E-file 1099s 1099 Wizard. Click Get Started and then Continue tothe Map vendor payment accounts page. For each account you used to pay 1099 vendors, click thedrop-down arrow in the 1099 box column to choose the box on Form 1099 where these paymentamounts should appear (i.e., if you associated the money you paid to an attorney with the ProfessionalFees account, you should choose Box 14 for the Professional Fees account).Note: Each account may only be mapped to one 1099 box. If you are unsure of which account to use,please consult your accounting professional for assistance.ReportUse the 1099 Detail Report to see a list of 1099 vendors and accounts.Back to Form

Box 15a - Section 409A DeferralsIRS Instructions:Section 409A DeferralsYou do not have to complete this box. For details, see Notice 2008-115, availableat IRS.gov/irb/2008-52 IRB/ar10.html.How QuickBooks populates this line:QuickBooks Desktop does not fill in this box.If you complete this box, enter the total amount deferred during the year of atleast 600 for the nonemployee under all nonqualified plans. The deferrals duringthe year include earnings on the current year and prior year deferrals. Foradditional information, see Regulations sections 1.409A-1 through 1.409A-6.For deferrals and earnings under NQDC plans for employees, see the Instructionsfor Forms W-2 and W-3Back to Form

Box 15b - Section 409A IncomeIRS Instructions:Section 409A IncomeEnter all amounts deferred (including earnings on amounts deferred) that areincludible in income under section 409A because the NQDC plan fails to satisfy therequirements of section 409A. Do not include amounts properly reported on aForm 1099-MISC, corrected Form 1099-MISC, Form W-2, or Form W-2c for a prioryear. Also, do not include amounts that are considered to be subject to asubstantial risk of forfeiture for purposes of section 409A. For additionalinformation, see Regulations sections 1.409A-1 through 1.409A-6; Notice 2008113, available at IRS.gov/irb/2008-51 IRB/ar12.html; Notice 2008-115; Notice2010-6, available at IRS.gov/irb/ 2010-03 IRB/ar08.html; and Notice 2010-80,available at IRS.gov/irb/2010-51 IRB/ar08.html.How QuickBooks populates this line:QuickBooks Desktop does not fill in this box.The amount included in box 15b is also includible in box 7.Back to Form

Boxes 16–18 - State InformationIRS Instructions:State InformationThese boxes may be used by payers who participate in the CombinedFederal/State Filing Program and/or who are required to file paper copies of thisform with a state tax department. See Pub. 1220 for more information regardingthe Combined Federal/State Filing Program. They are provided for yourconvenience only and need not be completed for the IRS. Use the stateinformation boxes to report payments for up to two states. Keep the informationfor each state separated by the dash line. If you withheld state income tax on thispayment, you may enter it in box 16. In box 17, enter the abbreviated name of thestate and the payer's state identification number. The state number is the payer'sidentification number assigned by the individual state. In box 18, you may enterthe amount of the state payment.How QuickBooks populates this line:QuickBooks Desktop does not fill in this box.If a state tax department requires that you send them a paper copy of this form,use Copy 1 to provide information to the state tax department. Give Copy 2 to therecipient for use in filing the recipient's state income tax return.Back to Form

QuickBooks Desktop behavior QuickBooks Desktop pulls this information from the vendor record. How to verify your QuickBooks Desktop result If the vendor's name or address is incorrect, open up the vendor record and change it. Click Vendors, and then Vendor Center. On the left, there is a list of vendors. Click the appropriate vendor name to bring