C1 voi

(J CORRECTED

PAYER'S name, street address, city, state, and ZIP code 1 Rents OMB No. 1545-0115
$ 1988 Miscellaneous
2 Royalties Income
Statement for
$ Recipients of
PAYER'S Federal identification number | RECIPIENT'S identification number 3 Prizes and awards 4 Federal income tax withheld
$ $ Copy C
RECIPIENT'S name (first, middie, last) R Fishing boat proceeds A ‘Medical and health care payments For Payer

For Paperwork

7 Nonemployee compensation

8 Substitute payments in lieu of
dividends or interest

Reduction Act

Street address Notice and
$ $ instructions for
completing this
City, state, and ZIP code 9 Payer made direct sales of $5,000 or more of consumer ' form, vas
instructions for

oducts to a bi It) fe I .F
products to a buyer (recipient) for resale im Forms 1099,
‘Recount number (optional) 1098, 5498, 1096,
lo The amount in Box 7 1s crop insurance proceeds . . &[_] and W-2G.

Form 1099-MISC

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[-] CORRECTED

Department of the Treasury - Internal Revenue Service

PAYER'S name, street address, city, state, and ZIP code 1 Rents OMB No. 1545-0115.
$ 1988 Miscellaneous
2 Royalties Income
Statement for
$ Recipients of
PAYER'S Federal identification number | RECIPIENT'S identification number 3 Prizes and awards 4 Federal income tax withheld
$ § Copy C
RECIPIENT'S name (first, middle, last) 3 Fishing boat proceeds 3 Medical and health care payments For Payer
For Paperwork
7 Nonemployee compensation | 8 Substitute payments in lieu of Reduction Act
Street address dividends or interest Notice and
$ $ instructions for
completing this
City, state, and ZIP code: ‘9 Payer made direct sales of $5,000 or more of consumer form, see
“ products toa buyer (recipient) for resale Cl instructors
Account number (optional) 1098, 5498, 1096,
10 The amount in Box 7 is crop insurance proceeds . . ®[_] and W-2G.

Form 1099-MISC

Department of the Treasury - Internal Revenue Service

{J voip (J CORRECTED
PAYER’S name, street address, city, state, and ZIP code 1 Rents OMB No. 1545-0115.
$ 1 98 8 Miscellaneous
2 Royatties Income
Statement for
$ Recipients of
PAYER’S Federal identification number] RECIPIENT'S identification number | 3 Prizes and awards 4 Federal income tax withheld |
$ § Copy C
RECIPIENT'S name (first, middle, last) § Fishing boat proceeds 3 Medical and health care payments For Payer
For Paperwork
7 Nonemployee compensation | 8 Substitute payments in lieu of Reduction Act
Street address dividends or interest Notice and
$ $ instructions for
completing this
City, state, and ZIP code 9 Payer made direct sales of $5,000 or more of consumer form, see
products to a buyer (reciprent) for resale oo acts o.
Account number (optional) 1098, 5498, 1096,
lo The amount in Box 7 is cropinsurance proceeds. . ®[_| and W-2G.

Form 1099-MISC

Department of the Treasury - Internal Revenue Service


Instructions for Recipient

The amount(s) shown on this form may or may not be taxable to you. If the
amount(s) is taxable and you are an individual, report it on your tax return

as explained below. (Other taxpayers, such as fiduciaries or partnerships,

report the amount(s) on corresponding lines of your tax return.)

Boxes 1 and 2.—On Schedule E (Form 1040); or Schedule C if you
provide services that are primarily for your customer's convenience, such
as regular cleaning, changing linen, or maid service.

Box 3.—On the line for “Other income" on Form 1040. If it is trade or
business income, report this amount on Schedule C or F (Form 1040).
Box 4.—Any amount listed in this box represents backup withholding. For
example, persons not furnishing their taxpayer identification number to
the payer become subject to backup withholding at a 20% rate on certain
payments. See Form W-9, Request for Taxpayer Identification Number
and Certification, for information on backup withholding. Include this on
your income tax return as tax withheld.

Box 5.—An amount in this box means the fishing boat operator considers
you self-employed. Report this amount on Schedule C (Form 1040). See
Publication 595, Tax Guide for Commercial Fishermen.

Box 6.—On Schedule C (Form 1040)

Box 7.—Generally, these amounts are considered income from self-
employment. Report them as part of your trade or business income on
Schedule C or F (Form 1040). If you are not self-employed, amounts paid

Instructions for Recipient

The amount(s) shown on this form may or may not be taxable to you. If the
amount(s) is taxable and you are an individual, report it on your tax return

as explained below. (Other taxpayers, such as fiduciaries or partnerships,

report the amount(s) on corresponding lines of your tax return.)

Boxes 1 and 2.—On Schedule E (Form 1040); or Schedule C if you
provide services that are primarily for your customer's convenience, such
as regular cleaning, changing linen, or maid service.

Box 3.—On the line for “Other income"’ on Form 1040. If it 1s trade or
business income, report this amount on Schedule C or F (Form 1040).
Box 4.—Any amount listed in this box represents backup withholding. For
example, persons not furnishing their taxpayer identification number to
the payer become subject to backup withholding at a 20% rate on certain
payments, See Form W-9, Request for Taxpayer Identification Number
and Certification, for information on backup withholding. Include this on
your income tax return as tax withheld

Box 5.—An amount in this box means the fishing boat operator considers
you self-employed. Report this amount on Schedule C (Form 1040). See
Publication 595, Tax Guide for Commercial Fishermen

Box 6.—On Schedule C (Form 1040)

Box 7.—Generally, these amounts are considered income from self.
employment. Report them as part of your trade or business income on
Schedule C or F (Form 1040). If you are not self-employed, amounts paid

Instructions for Recipient

The amount(s) shown on this form may or may not be taxable to you. If the
amount(s) 1s taxable and you are an individual, report it on your tax return
as explained below. (Other taxpayers, such as fiduciaries or partnerships,
report the amount(s) on corresponding lines of your tax return.)

Boxes 1 and 2.—On Schedule E (Form 1040); or Schedule C if you
provide services that are primarily for your customer's convenience, such
as regular cleaning, changing linen, or maid service,

Box 3.—On the line for “Other income’ on Form 1040. if its trade or
business income, report this amount on Scheduie C or F (Form 1040).
Box 4.—Any amount listed in this box represents backup withholding. For
example, persons not furnishing their taxpayer identification aumber to
the payer become subject to backup withholding at a 20% rate on certain
payments. See Form W-9, Request for Taxpayer Identification Number
and Certification, for information on backup withhoiding. Include this on
your income tax return as tax withheld

Box 5.—An amount in this box means the fishing boat operator considers
you self-employed. Report this amount on Schedule C (Form 1040). See
Publication 595, Tax Guide for Commercial Fishermen

Box 6.—On Schedule C (Form 1040).

Box 7.—Generally, these amounts are considered income from self-
employment. Report them as part of your trade or business income on
Schedule C or F (Form 1040). if you are not self-employed, amounts paid

to you for services rendered are generally reported on Form 1040 on the
line for "Wages, salaries, tips, etc.”

If there are two amounts shown in this box, one may be labeled "EPP.""
This represents excess golden parachute payments. You must pay a 20%
excise tax on this amount. See your Form 1040 instructions under “Other
Taxes.’’ The unlabeled amount is your total compensation.

Box 8.—As “Other income’ on your tax return. The amount shown is,
substitute payments in lieu of dividends or tax-exempt interest received by
your broker on your behalf after transfer of your securities for use in a short
sale

Box 9.—An entry in the checkbox means sales to you of consumer
products on a buy-sell, deposit-commission, or any other basis for resale
have amounted to $5,000 or more. The person filing this return does not
have to show a dollar amount in this box. Any income from your sale of
these products should generally be reported on Schedule C (Form 1040).

Box 10.—An entry in this checkbox means the amount reported in Box 7
1s crop insurance proceeds.

The amounts shown on this form (except Boxes 4 and 8) may be subject to
self-employment (social security) tax computed on Schedule SE (Form
1040). See Publication 533, Self-Employment Tax, for more information
on amounts considered self-employment income. Since no income or social
security taxes will be withheld by the payer, you may be required to make
estimated tax payments. See Form 1040-ES, Estimated Tax for Individuals,

to you for services rendered are generally reported on Form 1040 on the
line for “Wages, salaries, tips, etc."

If there are two amounts shown in this box, one may be labeled “EPP.""
This represents excess golden parachute payments. You must pay a 20%
excise tax on this amount. See your Form 1040 instructions under “Other
Taxes."' The unlabeled amount is your total compensation.

Box 8.—As “Other income”’ on your tax return. The amount shown is
substitute payments in lieu of dividends or tax-exempt interest received by
your broker on your behalf after transfer of your securities for use in a short
sale.

Box 9.—An entry in the checkbox means sales to you of consumer
products on a buy-sell, deposit-commission, or any other basis for resale
have amounted to $5,000 or more. The person filing this return does not
have to show a dollar amount in this box. Any income from your sale of
these products should generally be reported on Schedule C (Form 1040).
Box 10.—An entry in this checkbox means the amount reported in Box 7
's crop insurance proceeds.

The amounts shown on this form (except Boxes 4 and 8) may be subject to
self-employment (social security) tax computed on Schedule SE (Form
1040). See Publication 533, Self-Employment Tax, for more information
on amounts considered self-employment income. Since no income or social
security taxes will be withheld by the payer, you may be required to make
estimated tax payments. See Form 1040-ES, Estimated Tax for Individuals

to you for services rendered are generally reported on Form 1040 on the
line for Wages, salaries, tips, etc.”

If there are two amounts shown in this box, one may be labeled “EPP."’
This represents excess golden parachute payments. You must pay a 20%
excise tax on this amount. See your Form 1040 instructions under “Other
Taxes." The unlabeled amount is your total compensation

Box 8.—As ‘Other income"” on your tax return. The amount shown is
substitute payments in lieu of dividends or tax-exempt interest received by
your broker on your behalf after transfer of your securities for use in a short
sale

Box 9.—An entry in the checkbox means sales to you of consumer
products on a buy-sell, deposit-commission, or any other oasis for resale
have amounted to $5,000 or more. The person filing this return does not
have to show a dollar amount in this box. Any income from your sale of
these products should generally be reported on Schedule C (Form 1040)
Box 10.—An entry in this checkbox means the amount reported in Box 7

1s crop insurance proceeds

The amounts shown on this form (except Boxes 4 and 8) may be subject to
self-employment (social security) tax computed on Schedule SE (Form
1040). See Publication 533, Self-Employment Tax, for mere information
on amounts considered self-employment income. Since no income or social
security taxes will be withheld by the payer, you may be required to make
estimated tax payments. See Form 1040-ES, Estimated Tax for Individuals.


95495 L] voip [| CORRECTED _ ForOfticial Use Only

Type or machine print PAYER’S name, street address, city, state, and ZIP code 1 Rents OMB No. 1545-0115
$ 1 9 8 8 Miscellaneous
2 Royalties, Income
Statement for
$ Recipients of
PAYER’S Federal identification number | RECIPIENT'S identification number | 3 Prizes and awards 4 Federal income tax withheld CopyA
$ $ For Internal
‘Type or machine print RECIPIENT'S name (first, middle, last) 5 Fishing boat proceeds 6 Medical and health care payments: Revenue
$ $ Service Center
i For Paperwork
7 Nonemployee compensation | 8 Substitute payments in lieu of +
dividends or interest Reduction Act
Street address Notice and
$ $ instructions for
completing this
City, state, and ZIP code 9 Payer made direct sales of $5,000 or more of consumer form, see
products toa buyer (recipient) forresale . . . . [| Instructions for
Forms 1099,
‘Account number (optional) 1098, 5498, 1096,
lo The amount in Box 7 is crop insurance proceeds. . &[_] and W-2G.
Form 1099-MISC . Department of the Treasury - Internal Revenue Service
Do NOT Cut or Separate Forms on This Page "
9595 [J volD [CORRECTED For Official Use Only
Type or machine print PAYER’S name, street address, city, state, and ZIP code 1 Rents OMB No. 1545-0115
$ 1988 Miscellaneous
2 Royalties Income
Statement for
$ Recipients of
PAYER’S Federal identification number | RECIPIENT'S identification number | 3 Prizes and awards 4 Federal income tax withheld Copy A
$ For Internal
Type or machine print RECIPIENT'S name (first, middle, last) 5 Fishing boat proceeds 6 Medical and health care payments Revenue
$ $ Service Center
For Paperwork
7 Nonemployee compensation | 8 Substitute payments in lieu of
dividends or interest Reduction Act
Street address Notice and
$ $ instructions for
completing this
City, state, and ZIP code 9 Payer made direct sales of $5,000 or more of consumer form, see
products to. buyer (recipient)forresale . . . . ®[_] Instructions for
Forms 1099,
‘Account number (optional) . 1098, 5498, 1096,
ho The amount in Box 7 is crop insurance proceeds . >L] and W-2G.
Form 1099-MISC Department of the Treasury - Internal Revenue Service
, Do NOT Cut or Separate Forms on This Page p "
9595 [C] voip [J CORRECTED _ For Official Use Only
Type or machine print PAYER’S name, street address, city, state, and ZIPcode | 1 Rents ‘OMB No. 1545-0115
$ 1988 Miscellaneous
2 Royalties Income
Statement for
$ Recipients of
PAYER’S Federal identification number | RECIPIENT'S identification number | 3 Prizes and awards 4 Federal income tax withheld Copy A
$ $ For Internal
‘Type or machine print RECIPIENT'S name (first, middle, last) 5 Fishing boat proceeds 6 Medical and health cate payments Revenue
& $ Service Center
7 For Paperwork
7 Nonemployee compensation | 8 Substitute fayments in lieu of +
. dividends or interest Reduction Act
Street address. . Notice and
“1s $ instructions for
completing this
City, state, and ZIP code ‘9 Payer made direct sales of $5,000 or more of consumer form, see:
products toabuyer(recipient)forresale . . . . > | Instructions for
‘orms ‘
Account number (optional) 1098, 5498, 1096,
ho The amount in Box 7is crop insurance proceeds . _. ®[_] and W-2G

Form 1099-MISC Department of the Treasury - Internal Revenue Service.”





(-] CORRECTED (if checked)

PAYER’S name, sireet address, city, state, and ZIP code 1 Rents OMB No. 1545-0115
$ 1988 Miscellaneous
2 Royalties Income

Statement for

$ Recipients of
PAYER’S Federal identification number ] RECIPIENT'S identification number | 3 Prizes and awards 4 Federal income tax withheld Copy B
| $ $ For Recipient
RECIPIENT'S name (first, middie, last) 5 Fishing ooat proceeds 6 Medical and health care payments. This is important tax

Street address

City, state. and ZIP code

$ $

information and is
being furnished to the

7 Nonempioyee compensation | 8 Substitute payments in lieu of

dividends or interest,

$ $

internal Revenue
Service. If you are
required to file a
return, a negligence
penaity or other

9 Payer made direct sales of $5,000 or more of consumer

aan

products to a buyer (recipient) for resale

sanction will be
Imposed on you if this
Income is taxable and

‘Account number (optional)

.»C]

[10 The amount in Box 7 is crop msurance proceeds

the IRS determines
that it has not been
reported.

Form 1099-MISC

Department of the Treasury

{_] CORRECTED (if checked)

Internal Revenue Service

PAYER’S name, street address, city, state, and ZIP code 1 Rents OMB No. 1545-0115.
$ 1988 Miscellaneous
2 Royalties Income
Statement for
$ Recipients of
PAYER'S Federal dentitication number | RECIPIENT'S identification number 3 Prizes and awards 4 Federal income tax withheld Copy B

$ $

For Recipient

RECIPIENT'S name (first, middie, last)

City, state, and ZIP code

5 Fishing boat proceeds 6 Medical and health care oayments

$ $

This is important tax
information and is
being furnished to the

8 Substitute payments in lieu of
dividends or interest

7 Nonempioyee compensation

$ $

Internal Revenue
Service. If you are
required to file a
return, a negligence
penalty or other

9 Payer made direct sales of $5,000 or more of consumer
products to a buyer (recipient) for resale >C]

‘sanction will be
imposed on you if this
income ts taxable and

Account number (optional)

rE]

lL0 The amount in Box 7 is crop insurance proceeds

the IRS determines,
that it has not been
reported

Forn 1099-MISC

Department of the Treasury

{_] CORRECTED (if checked)

Internal Revenue Service

PAYER’S name, street address, city, state, and ZIP cade 1 Rents OMB No. 1545-0115.
$ 1988 Miscellaneous
2 Royalties Income
Statement for
$ Recipients of
PAYER’S Federal identification number | RECIPIENT'S identification number 3 Prizes and awards 4 Federal income tax withheld Copy B

$ $

For Recipient

RECIPIENT'S name (first, middle, last)

Street address,

City, state, and ZIP code

5 Fishing boat proceeds 6 Medical and health care payments

$ $

This is important tax
information and is
being furnished to the

7 Nonemployee compensation | 8 Substitute payments in lieu of

dividends or interest

$ $

internal Revenue
Service. If you are
required to filea
return, a negligence
penalty or other

9 Payer made direct sales of $5,000 or more of consumer
products to a buyer (recipient) for resale >

‘sanction will be
imposed on you if this
income is taxable and

Account number (optional)

>)

]L0 The amount in Box 7 1s crop insurance proceeds

the IRS determines
that it has not been
reportea.

Form 1099-MISC

Department of the Treasury - Internal Revenue Service