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Glenn Hegar  ·  Texas Comptroller of Public Accounts

FPP E.001

Comptroller Objects by 1099–INT and 1099–MISC Indicators

Overview

This list was developed to help determine which comptroller objects are considered 1099–reportable. The list also represents how USAS 1099 reporting defaults are set. It is not a comprehensive list, and the absence of a code from the list does not indicate that it is not reportable. There may also be payments that fall into a comptroller object that triggers a 1099 indicator, but are not 1099–reportable. Your agency is responsible for the data it reports to the IRS.

The 1099 INDICATOR field defaults based on the comptroller object used, but it is each agency’s responsibility to change this field when necessary. This is why it is important to review the DAFR7940 verification report to ensure that your agency is reporting the correct payments. Agencies and institutions should use a 1099 indicator assigned to a comptroller object, but they still have discretion to use another valid 1099 indicator.

Comptroller Objects by 1099–INT Indicator

IRS Indicator I: Interest Income

7241 JUDGMENT INTEREST
7250 LEGISLATIVE CLAIMS INTEREST
7806 PROMPT PAY INTEREST
7811 INTEREST ON REFUND OR CREDIT OF TAX FEE
7812 INTEREST ON PROTEST PAYMENTS

Comptroller Objects by 1099–MISC Indicator

IRS Indicator A: Attorney Fees

7225 SETTLEMENTS AND JUDGMENTS – ATTY FEES

IRS Indicator 1: Rent

7401 RENTAL OF RADIO TOWERS
7406 RENTAL OF FURNISHINGS/EQUIPMENT
7411 RENTAL OF COMPUTER EQUIPMENT
7415 RENTAL OF COMPUTER SOFTWARE
7421 RENTAL OF REFERENCE MATERIAL
7442 RENTAL OF MOTOR VEHICLES
7443 RENTAL OF AIRCRAFT–EXEMPT
7444 CHARTER OF AIRCRAFT
7445 RENTAL OF AIRCRAFT
7449 RENTAL OF MARINE EQUIPMENT
7461 RENTAL OF LAND
7462 RENT OF OFFICE BLDG/OFFICE SPACE
7468 RENTAL OF SERVICE BUILDINGS
7470 RENTAL OF SPACE
7522 TELECOMM–EQUIP RENTAL

IRS Indicator 3: Other Income

7024 TERMINATION PAY – DEATH BENEFITS
7221 JUDGMT/SETTLEMT – PRE-LITIGATION – NO ATTORNEY GENERAL APPROVAL REQUIRED
7226 JUDGMT/SETTLEMT – CLAIMANT/OTHER LEGAL FEE
7229 SETTLEMENTS AND JUDGMENTS – CLAIMANT & ATTORNEY
7237 PAYMENT OF CLAIMS FROM TRUST
7697 GRANTS – PUBLIC INCENTIVE PROGRAMS

IRS Indicator 6: Medical and Health Care

7248 MEDICAL SERVICES
7661 MED SVS – NURSING HOME PROGRAMS

IRS Indicator 7: Non-Employee Compensation

7201 MEMBERSHIP DUES
7202 TUITION–EMPLOYEE TRAINING
7203 REGISTRATION FEES–EMPLOYEE TRAINING
7204 INSURANCE PREMIUMS
7205 EMPLOYEE BONDS
7206 SERVICE FEE PAID TO THE LOTTERY OPERATOR
7207 LOTTERY INCENTIVE BONUS
7210 FEES AND OTHER CHARGES
7211 AWARDS
7218 PUBLICATIONS
7219 FEES FOR RECEIVING ELECTRONIC PAYMENTS
7223 COURT COSTS
7224 WITNESS FEES AND ALLOWANCES
7227 MISC CLAIMS ACT PAYMENTS
7228 LEGISLATIVE CLAIMS
7231 WORK–COMP/MED SERV & ATTNY PMT
7232 WORK COMP–SIP–MED SERV & ATTY PMT
7234 COMPENSATION FOR CRIME VICTIMS
7235 COMPENSATION TO VICTIMS OF CRIME AUXILIARY PAYMENTS
7236 CRIME VICTIMS EXPENSES
7238 FOREIGN OFFICE ACTIVITIES
7239 CONSULTANT SERVICES–APP BY GOV OFC
7240 CONSULTANT SERVICES–OTHER
7242 CONSULTANT SERVICES–COMPUTER
7243 EDUCATIONAL/TRAINING SERVICES
7244 INSURANCE PREMIUMS & DEDUCTIBLES — NO APPROVAL RQD.
7245 FINANCIAL AND ACCOUNTING SERV
7247 HEARINGS OFFICERS–PREAPP–OFC OF ST ADM HRNG
7249 VETERINARY SERVICES
7252 LECTURERS–HIGHER EDUCATION
7253 OTHER PROFESSIONAL SERVICES
7254 OTHER WITNESS FEES
7255 INVESTMENT COUNSELING SERVICES
7256 ARCHITECTURAL/ENGINEERING SERV
7257 LEGAL SVCS–APP BY OFC ADM HEARINGS
7258 LEGAL SERVICES
7259 RACE TRACK OFFICIALS
7260 LOTTERY RETAILER COMMISSIONS
7262 PERS PROP–MAINT & REPAIR/COMP SFTWRE–EXP
7263 PERS PROP–MAINT & REPAIR/AIRCRAFT–EXP
7266 RP–BUILDINGS/MAINTENANCE & REPAIR–EXP
7267 PERS PROP–MAINT & REPAIR-COMP EQUIP–EXP
7270 RP–INFRASTRUCTURE/MAINT & REPAIR–EX
7271 RP–LAND/MAINTENANCE & REPAIR–EXP
7272 HAZARDOUS WASTE DISPOSAL SERVS
7273 REPRODUCTION & PRINTING SERVSNG
7274 TEMPORARY EMPLOYMENT AGENCIES
7275 COMPUTER PROGRAMMING SERVICES
7276 COMMUNICATION SERVICES
7277 CLEANING SERVICES
7278 PLACEMENT SERVICES
7280 CLIENT–WORKER SERVICES
7281 ADVERTISING SERVICES
7282 PETROL TANK CLEANUP REIMBURSE
7283 WASTE TIRE RECYCLING PROGRAM
7284 DATA PROCESSING SERVICES
7286 FREIGHT/DELIVERY SERVICES
7292 DIRECT PAYMENTS–STATEWIDE TECH. CENTER
7295 INVESTIGATION EXPENSES
7297 EMERGENCY ABATEMENT RESPONSE
7299 PURCHASED CONTRACTED SERVICES
7325 SERVICES FOR WARDS OF THE STATE
7336 RP–FACILITIES & OTHER IMPROVEMENTS–CAP
7338 RP–FAC & OTHER IMPROV/MAINT & REPAIR–EXP
7340 REAL PROPERTY & IMPROVEMENTS–EXP
7343 RP–BUILDING IMPROVEMENTS–CAP
7344 LEASEHOLD IMPROVEMENTS–CAPITALIZED
7345 RP–LAND–CAPITALIZE
7346 RP–LAND IMPROVEMENTS–CAP
7347 REAL PROP/CONSTRUCT IN PROGRESS/HWY–CAP
7348 RP–LAND/HIGHWAY–RIGHT-OF-WAY–CAP
7354 LEASEHOLD IMPROVEMENTS–EXPENSED
7355 INTANGIBLE ASSETS–LAND USE RIGHTS–TERM–EXPENSED
7356 RP–INFRASTRUCTURE–CAPITALIZE
7357 RP–INFRASTRUCTURE/PRESERVE COST–CAP
7358 RP–INFRASTRUCTURE/PRESERVE COST–EXP
7359 INTANGIBLE ASSETS–PATENTS AND COPYRIGHTS–CAPITALIZED
7360 INTANGIBLE ASSETS–PATENTS AND COPYRIGHTS–EXPENSED
7361 PERSONAL PROPERTY–CAPITALIZE
7362 INTANGIBLE ASSETS–TRADEMARKS–CAPITALIZED
7363 INTANGIBLE ASSETS–TRADEMARKS–EXPENSED
7367 PERSONAL PROPERTY–MAINTENANCE AND REPAIRS
7368 PERSONAL PROP–MAINT & REPAIR/MTR VEHICLE
7369 WORKS OF ART & HISTORICAL TREASURES–CAP
7390 INTANGIBLE PROPERTY–COMPUTER SOFTWARE/INTERNALLY GENERATED–CAPITALIZED
7396 TXDOT TOLL ROAD EXP–PRELIM ENGINEERING
7397 TXDOT TOLL ROAD EXP–CONSTRUCTION
7398 TXDOT TOLL ROAD EXP–CONSTRUCTION ENGINEERING
7399 TXDOT TOLL ROAD EXP–RIGHT OF WAY
7512 PERSONAL PROPERTY–TELECOM EQUIPMENT–CAP
7514 RP–INFRASTRUCTR/TELECOMM–MAINT & REP–EXP
7624 GRANTS TO INDIVIDUALS
7643 OTHER FINANCIAL SERVICES
7703 PURCHASE OF WATER RIGHTS
7809 OTHER FINANCING FEES
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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