If you received a Form 1099-MISC, copy the entries from that form into our 1099-MISC. Where necessary (see below), we'll ask you to indicate the form to which the numbers carry. Otherwise, we'll handle all the carries from 1099-MISC to the various IRS forms.
We ask you to tell us whether a particular Form 1099-MISC is for yourself or your spouse so that we can carry information to the appropriate forms in the event you're filing a joint tax return.
Because the IRS allows some of the numbers on Form 1099-MISC to go to several possible places, we ask you to tell us where you want us to carry some of the numbers. When you put an amount in a box on Form 1099-MISC, we select what the most likely form number will be. Our selection appears on the form. If our selection is not correct for your situation, you should change the number we automatically entered. If a box has no corresponding form number, you can rest assured that we're carrying it to the only form to which the IRS allows it to go.
Important Note:For each box that has a corresponding form number, you must also enter a copy number. Without a copy number, we cannot carry the amount you enter.
Once you have completed filling out the form(s), we automatically carry the information from the 1099-MISC form(s) you completed to the forms you indicated. One final note: we'll automatically carry the information only to a place allowed by the IRS. If you try to send information from a Form 1099-MISC to a place not allowed by the IRS, we won't make the carry, and the auditor will point out that you need to send the number elsewhere.
We can carry the number in Box 1 only to four possible places: Attachments Worksheet (then to Form 1040, line 21) (indicated by form number 2); Schedule C (indicated by form number 3), line 1b ; Rentals & Royalties Worksheet (indicated by form number 4), on the line for Rental Income or Royalty Income; or Form 4835 (indicated by number 6), line 6a.
We can carry the number in Box 2 only to two possible places: Schedule C (indicated by form number 3), line 1b or Rentals & Royalties Worksheet (indicated by form number 4), on the line for Rental Income or Royalty Income. If you indicate any other form, your royalties will not be carried anywhere.
We can carry the number in Box 3 only to four possible forms: the Attachments Worksheet (indicated by form number 2), line 4 ; Schedule C (indicated by form number 3), line 1b; Schedule F (indicated by form number 5), line 10a or line 44a (depending on whether you elect the cash or the accrual method of accounting on Schedule F); or Form 4835 (indicated by form number 6), line 6a. If you enter any form number other than 2, 3, 5 or 6, this income will not be carried anywhere.
We can carry the numbers in Box 5 to Schedule C (indicated by form number 3), line 1b . If you enter another form number other than 3, your fishing boat proceeds will not be carried anywhere. You can designate the Schedule C to which you're sending your fishing boat proceeds by changing the Schedule C copy number that you enter on Form 1099-MISC.
We can carry the number in Box 6 to Schedule C (indicated by form number 3), line 1b. If you enter another form number other than 3, your medical and health care payments will not be carried anywhere. You can designate the Schedule C to which you're sending your medical and health care payments by changing the Schedule C copy number that you enter on Form 1099-MISC.
We can carry the number in Box 7 only to five possible places: Form 1040 (indicated by form number 1), line 7a; the Attachments Worksheet (indicated by form number 2), line 5; Schedule C (indicated by form number 3), line 1b; Schedule F (indicated by form number 5), line 10a or line 44a (depending on whether you elect the cash or the accrual method of accounting on Schedule F); or Form 4835 (indicated by form number 6), line 6a. If you enter any form number other than 1, 2, 3, 5 or 6, your nonemployee compensation will not be carried anywhere.
We carry the number in Box 8 to line 6 of the Attachments Worksheet.
We can carry the number in Box 10 only to two possible forms: Schedule F (indicated by form number 5), line 8a or line 42 (depending on whether you elect the cash or the accrual method of accounting on Schedule F); or Form 4835 (indicated by form number 6), line 5a. If you enter any form number other than 5 or 6, your crop insurance proceeds will not be carried anywhere.