What box on the 1099-MISC should I use to record reportable payments to a hotel?


We contacted the IRS and agent Ms. Smith (ID# 1006623) stated that payments made to hotels can be reported in more than one box on Form 1099-MISC, depending on what the payment is for. For example, payments made to a hotel for lodging are reported in Box 1. Other services a hotel provides may be reportable in a different box. Payments made to hotels that are incorporated are not reportable on Form 1099-MISC.

Have more questions? Submit a request