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JANET L CUMMINGS
RENEWAJ3LES
4286 CAUGHLIN PKWY

RENO, NV 89519

Instructions for Recipient


Rttipien1's 111xpayer idtnti(K"arion number (TIN). For your pro1ection, 1his form may show only the last four digits or 80• 6. For individuals, report on Schedule C (Form 1040).
your social security number (SSN). individual tu.payer idc:n1ification number (ITIN), adoption taxpayer identification Boi 7. Shows nonemployee compensation, If you are in the trade or business of ca.tching fish, box 7 may show cash
number {ATIN), or employer identification number (EJN). However, tho payer has reported your complete TlN to the you received for the sale of Osh. If the &moun1 in this box is SE income, report ii on Schedule Corf (Form I040J, and
IRS. complete Schedule SE (Form 1040), You received this form instead of Form w.2 because the payer did nOI consider
Account number. May show an acc:ount or other unique num~r the payer assigned to distinguish your account. you an employee and did not withhold income tax. or social security a.nd Medicare tax. If you believe you are an
FATCA filing rtquirement. lfthe FATCA filing rcquircmcnl box ische<:kcd, the payer is rcponing on this Form 1099 employee and cannot get the payer to correct this form. report this amount on the line for "Wages, salaries. tips, etc."
to satisfy its chapter 4 acx:ount reporting requirement You also may have a filing requirement. Sec the Instructions for of Form 1040 (or Fonn 1040NR). You must also complete Fonn 8919 and attach it to your return. If you arc not an
Fonn 8938. employee but the amount in this box is not SE income (rore1tamplc-. it is im::ome from a sporadic acti"ity or a hobby),
Amounts s hown may be subject to selr--cmployment (SE) tu. If your net income from sclf--cmploymtnt is $400 or rcpert this amount on 1he ..Other income'" line o( Schedulc I (Fonn 1040) (or Fonn 1040NR).
more. you must file a return and compute your SE tax on Schedule SE (Form 1040). Sec Pub. 334 for more infonnation. Box 8. Shows subsiitute payments in lieu of dividends or tax-exempt in1erest received by your broker on your behalf
Note: If you are still receiving payments on which no income, social security, and Medicare IOJiCS are wilhheld, you as a result ora loan or your securities. Report on the "Other income" line of Schedule I (Form 1040) (or form
should make estimated tax payments. See Fonn 1040-ES (or Fonn 1040-ES(NRJ). lndividuals must r<pon these 1040NR).
amounts as explained in the box 7 instructions on this page. Corporal ions, fiduciaries, or partnen:hips must report the Sot 9. If checked, SS,000 or more of sales of consumer products was paid to you on a buy•sell, deposit-commission,
amounts on Lhe proper line of their tax returns. or other basis. A dollar amount does not ha\le to be sho"'ll· Generally, report any income from your s.alc ofl.hcsc
for,n 1099-M ISC iororrttt? If this fonn is incOrTeCt or has been issued in error, contact the payer, If you cannot get products on Schedule C (Fom, I040).
this fonn corrected, attach an explanation 10 your mx return and repon your income co1TeC1ly. Boi 10. Report this amount on Schedule F (fonn I040),
Box I. Repon rents from real esute on Schedule E (fom, I040). Howe•er. rcpon rents on Schedule C (Form 1040) if Boi 13. Shows your total compensation of excess golden parachute payments subject to a 20% excise tax. Sec the
you pro"ided significant servi~s to the 1enant, sold real estate as a business, or rtntcd personal propeny as a business. Fonn 1040 (or Fonn 1040NR) instruc1ions for where to report
See Pub. S27. Box 14. Shows gross proceeds paid to an attorney in connection with legal services. Rcpon only Lhe taxable pan as
Boi: 2. Repon royalties from oil, gas, or mineral properties, copyrights, and palcnts on Schedule E (Fonn l 040). income on your return.
However, rcpon payments for a working interest as explained in 1he bo.x 7 ins1ruc1ions. For royalties on 1imber. coal, Box 1Sa. Ma)' show current year dcfcnals as a nonemployce under o nonqualificd deferred compensation (NQOC)
and iron Ort, see Pub. 544. plan lhal is subject to the requirements of section 409A, plus any earnings on cun-ent and prior year deferrals.
Box J. Generally. report this amount on the "Other income~ line of Schedule I (F'orm 1040) (or Form 1040NR) and Box l Sb. Sh0\\f'S income as• noncmployce under an NQDC pl::'1.n that does n01 med lhe requirements of section 409A.
identify the payment. The amount shown may be paymenlS received as the beneficiary of a deceased employee, prizes, This a.mount also is included in box 7 as nonemployee compensation. Any amount included in box 15a thal is
awards, taxable damages, Indian gaming profits, or other taxable income. See Pub. S2S. If it is trade or business income, currently taxable also is included in this box. This income also is subject to a substantial additional tax to be reported
repon this amount on Schedule C or f (Fonn l 040). on Fom, 1040 (or Fonn 1040NR). See the Fonn 1040 (or Fonn 1040NR) instrvctions.
Oot 4. Show, b>ckup withholding or withholding on Indian gaming profits. Generolly, a P3yer must backup witlihold if Boxes 16-18. Shows state or local income tax withheld from the payments.
you did nol furnish your TIN. See Form w.9and Pub. SOS for more informalion. Repon this amount on your income tax future de,·elopments. For the latest information aboot dcvelopmenlS related to Fonn I099•MISC and its instructions,
return as tax withheld. such as legislation enacted after they w-ere. published, go 10 www.irS.gov/Fonnl099MISC.
Box S. An a.mount in this box means the fishing boat operator considers you self-employed, Repon this amount on
Schedule C (fom, 1040). See Pub. 334.

□ CORRECTED (if checked)


--
PAYER'S name, street address, city or town, stare or pro\lincc, country. Z IP or forcign I Rents 0MB No. 1l4S.011 S
postal code. and telephone no.
NV ENERGY $ 0.00
Miscellaneous
PO BOX 10100 2 Royalti~ 2019 Income
$ 0.00
RENO, NV 89520-0024 Form 1099-MISC
3 Other income 4 Federal income lax wilhheld
Copy B
775 8344717 $ 1,016.00 $ 0.00
For Recipient
PAYER'S TIN RECIPIENTS TIN S Fishing boat proceeds 6 Medical and health care payments
880198358 559-84-7 I 55 $ 0.00 $ 0.00

RECIPIENrS name 7 Noncmployee compensation 8 Substitute payments in lieu of


dividends or interest This is important tax
JANET L CUMMINGS infonnation and is being
RENEWABLES $ 0.00 $ 0.00 furnished 10 the IRS. If you
Streel address (including opt no,) 9 Payer made direct sales of 10 Crop insurance: proceeds are required to file a return, a
4286 CAUGHLIN PKWY SS.000 or more of consumer negligence penalty or other

n
products 10 a buyer sanction may be imposed on
$ 0.00 you if this income is Jaxable
(rttipient) for resale►
and the IRS delennines that ii
City or town, state or province, country, and ZIP or foreign poSlal code 11 12 has not been reported.
RENO.NV 89519

Accoun1 number (see instructions) I FA 1:CA filing


requirement
13 Excess golden parachute paymenlS 14 Gross proceeds paid to an anomey

0000071619
D I $ 0.00 $ 0.00
I Sa Section 409A deferrals 15b Section 409A income 16 State tax with.held 17 State/Payer's stale no. 18 State income
$ 0.00 $ 0.00
$ 0.00 $ 0.00 $ $
JSC (keep for your records) www.1rs.gov/Fonn I099MISC Department of the Treasury • lntemal Revenue Service

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