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3. Vendor 1099 Box – MISC – The following boxes’ descriptions will be updated:
- M07 – Payer made direct sales of $5000 or more - this box amounts will be moved to NEC Form Box 1.
- M09 – Crop Insurance Proceeds
- M10 – Gross Proceeds Paid to an Attorney
- M11 – Not in used
- M12 – Section 409A deferrals
- M14 – Nonqualified deferred compensation
- M15 – State tax withheld
- M15A – No longer in used
- M15B – No longer in used
- M16 – State/Payer’s state no.
- M17 – State income
- M18 – No longer in used
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