Expenditure Subobjects and 1099-Misc
Expenditure subobjects are set up on STARS Descriptor Table
10. On that table, the 1099-MISC of the REFERENCE-DATA
line determines the 1099-MISC reporting.
Example of S023 screen
VERSION 3.1 STARS--DESCRIPTOR TABLE
FUNCTION: N (A=ADD, C=CHANGE,
D=DELETE, N=NEXT, R=RECALL)
TITLE: OTHER SERVICES
If the expenditure subobject is for non-1099-MISC
reportable expenditures, this column will be 0.
If the expenditure is for 1099-MISC
reportable expenses, this column will indicate the box number of
the1099-MISC form that the payment would post to. The box numbers include:
M01 Box 1
M03 Box 3
- Other income, such as prizes and awards
M06 Box 6
- Medical, including medical payments to a corporation
M07 Box 7
- Non-employee compensation
MN7 Box 7
- Non-employee compensation even if the payment to a corporation
14 – Gross payments paid to an attorney.
Form 1099-MISC does not generate on corporations (1099
Indicator of “N”) with the exception of those subobjects coded M06 or MN7.
Also excluded from 1099-MISC
reporting are payments to Vendor Types of E (employee reimbursements) and G
as of 2011, the bank that issues P-Cards will report 1099Misc reportable
payments. Therefore, the 1099 system will exclude all payments and adjustments
made in the P-card ‘*’ batch type (“splat batch”).
1099-MISC reports on the types listed below. If your agency
has 1099-MISC payments for other than these five types, you may need to report
those payments under your agency’s own TIN. For additional information on any
of the 1099-MISC boxes, see the “Instructions for Forms 1099, 1098, 5498, and
W-2G” found on the IRS website.
1 – Rentals
Box 3 – Other Income
6 – Medical
7 – Non-Employee Compensation
Box 14 – Gross Proceeds Paid to an Attorney