Expenditure Subobjects and 1099-Misc​

​Expenditure Subobject Descriptor Table

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 MAINTENANCE/INQUIRY         S023  

FUNCTION: N (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                     

TABLE-ID-NUMBER: 10 EXPENDITURE SUBOBJECT                                     

                                                                               

                 ....|....1....|....2....|....3....|....4....|....5           

                                                                              

TABLE-ENTRY-KEY: 5150                                                     

                 EXPEND SUBOBJECT                                             

 REFERENCE-DATA: 500051010  M07110500Y                                        

                 OBJSUMLVL1099BOXGVTPROPWCOMP                                 

            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 - Rent

  • 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

  • M14   Box 14 – Gross payments paid to an attorney. 

Exclusions

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 (governments). 

Moreover, 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 BOX TYPES EXTRACTED FROM STARS

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.

  • Box 1 – Rentals

  • Box 3 – Other Income

  • Box 6 – Medical

  • Box 7 – Non-Employee Compensation

  • Box 14 – Gross Proceeds Paid to an Attorney