Military differential wage payments made to employees while they are on active duty in the Armed Forces or other uniformed services (report on Form W-2).īusiness travel allowances paid to employees (may be reportable on Form W-2).Ĭost of current life insurance protection (report on Form W-2 or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.). Wages paid to employees (report on Form W-2, Wage and Tax Statement).

See Regulations sections 1.6041-3(d), 1.6041-1(e)(5), Example 5, and the instructions for box 1. However, the real estate agent or property manager must use Form 1099-MISC to report the rent paid over to the property owner. Payments of rent to real estate agents or property managers. Payments for merchandise, telegrams, telephone, freight, storage, and similar items. However, see Reportable payments to corporations, later. Generally, payments to a corporation (including a limited liability company (LLC) that is treated as a C or S corporation).

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