Form 1099-MISC Object Code Reference


IU determines what is reportable on a Form 1099-MISC by the object code applied to each payment. Below is the list of the the most common object codes. Using these object codes will correctly report your payment for the vendor.

Common Reportable Object Codes

Contractual Services/Independent Contractor

Contractual Services

4520

Honoraria

4535

Laundry Dry Cl & Sewing

5046

Non Employee Serv

4500

Repairs & Maintenance

4700

Service Maint Contracts

4776

Medical Services

Fees Medic Technical

4524

Lab Services

5047

Physician Fees

4563

Legal Services

Legal Fees

4518

Prize and Awards/Research Participation

Awards

4866

Participant Fee

4561

Subject Payment

4061

Rent

Equipment Rental

4620

Mailing List Rental

4650

Space Rental

4680

Royalty/Right to Use

Rights and Permissions

4670

Royalties - Current

4673

Royalty - Software

4665

 

Additional information:

IUIE 1099 Reportable Object Codes: Report lists all object codes that will appear on a 1099-MISC. To review all object codes remove the Y from 1099 Reportable. Wildcards can be used in the object name field.

 Please see 1099 FAQs for specific examples.

The short url for this page is https://go.iu.edu/1099-objects.

You may right-click and bookmark this link. Contact taxpayer@iu.edu with any questions.