Miscellaneous Payments - Tax Codes and Reporting

The following table are for general payments. The same information is available for Travel Related Payments.

DESCRIPTION OF PAYMENT TAX CODE SUBJECT TO DEDUCTIONS FOR TAX ID REQ REPORTED ON

FED TAX STATE TAX FED FORM STATE FORM

Fees for Professional Services (Architects, Consultants, Independent Contractors, Honorariums, etc.), Citizen or Resident Alien 2 No No Yes 1099 Misc 1099 Misc

Fees for Professional Services - Nonresident Alien 9 Yes - Yes 1042S -

Payments to Attorneys (including corporations) for Legal Services 2 No No Yes 1099 Misc -

Commissions to Nonemployees (Excluding Insurance Agents) 2 No No Yes 1099 Misc 1099 Misc

Damage Payment for Services Prior to Signing Loyalty Oath (as defined in Accounting Manual chapter P-196-11) 2 No No Yes 1099 Misc 1099 Misc

Lease-Purchase Agreement Payments 0 No No No - -

Rent 6 No No Yes 1099 Misc 1099 Misc

Royalties-Citizen or Resident Alien F No No No 1099 Misc 1099 Misc

Overtime Meals 0 No No No - -

Prizes and Awards to Faculty (unless selected by the University) W No No Yes W-2 W-2

Prizes and Awards to Employees - Cash W Yes Yes Yes W-2 W-2

Employee Non-cash Award Expenditures 0 No No No - -

Prizes and Awards to Nonemployees P No No Yes 1099 Misc 1099 Misc

Uniform Allowance or Reimbursement (under an accountable plan) 0 No No No - -

Uniform Allowance or Reimbursement (under a non-accountable plan) W Yes Yes Yes W-2 W-2

Human Subject Payments 2 No No Yes 1099 Misc 1099 Misc

Vendor System Settlement Payments Refer to Accounting Manual chapter P-196-76, Payroll: Settlement Payments, Appendix IV.

DESCRIPTION OF PAYMENT	TAX CODE	SUBJECT TO DEDUCTIONS FOR	TAX ID REQ	REPORTED ON
FED TAX	STATE TAX	FED FORM	STATE FORM
Fees for Professional Services (Architects, Consultants, Independent Contractors, Honorariums, etc.), Citizen or Resident Alien	2	No	No	Yes	1099 Misc	1099 Misc
Fees for Professional Services - Nonresident Alien	9	Yes	-	Yes	1042S	-
Payments to Attorneys (including corporations) for Legal Services	2	No	No	Yes	1099 Misc	-
Commissions to Nonemployees (Excluding Insurance Agents)	2	No	No	Yes	1099 Misc	1099 Misc
Damage Payment for Services Prior to Signing Loyalty Oath (as defined in Accounting Manual chapter P-196-11)	2	No	No	Yes	1099 Misc	1099 Misc
Lease-Purchase Agreement Payments	0	No	No	No	-	-
Rent	6	No	No	Yes	1099 Misc	1099 Misc
Royalties-Citizen or Resident Alien	F	No	No	No	1099 Misc	1099 Misc
Overtime Meals	0	No	No	No	-	-
Prizes and Awards to Faculty (unless selected by the University)	W	No	No	Yes	W-2	W-2
Prizes and Awards to Employees - Cash	W	Yes	Yes	Yes	W-2	W-2
Employee Non-cash Award Expenditures	0	No	No	No	-	-
Prizes and Awards to Nonemployees	P	No	No	Yes	1099 Misc	1099 Misc
Uniform Allowance or Reimbursement (under an accountable plan)	0	No	No	No	-	-
Uniform Allowance or Reimbursement (under a non-accountable plan)	W	Yes	Yes	Yes	W-2	W-2
Human Subject Payments	2	No	No	Yes	1099 Misc	1099 Misc
Vendor System Settlement Payments	Refer to Accounting Manual chapter P-196-76, Payroll: Settlement Payments, Appendix IV.

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