Package Avalara.SDK.model.A1099.V2

Enum Form1042S.IncomeCodeEnum

  • All Implemented Interfaces:
    Serializable, Comparable<Form1042S.IncomeCodeEnum>
    Enclosing class:
    Form1042S
    public static enum Form1042S.IncomeCodeEnum
extends Enum<Form1042S.IncomeCodeEnum>
    Income code. Available values: Interest: - 01: Interest paid by US obligors - general - 02: Interest paid on real property mortgages - 03: Interest paid to controlling foreign corporations - 04: Interest paid by foreign corporations - 05: Interest on tax-free covenant bonds - 22: Interest paid on deposit with a foreign branch of a domestic corporation or partnership - 29: Deposit interest - 30: Original issue discount (OID) - 31: Short-term OID - 33: Substitute payment - interest - 51: Interest paid on certain actively traded or publicly offered securities(1) - 54: Substitute payments - interest from certain actively traded or publicly offered securities(1) Dividend: - 06: Dividends paid by U.S. corporations - general - 07: Dividends qualifying for direct dividend rate - 08: Dividends paid by foreign corporations - 34: Substitute payment - dividends - 40: Other dividend equivalents under IRC section 871(m) (formerly 871(l)) - 52: Dividends paid on certain actively traded or publicly offered securities(1) - 53: Substitute payments - dividends from certain actively traded or publicly offered securities(1) - 56: Dividend equivalents under IRC section 871(m) as a result of applying the combined transaction rules Other: - 09: Capital gains - 10: Industrial royalties - 11: Motion picture or television copyright royalties - 12: Other royalties (for example, copyright, software, broadcasting, endorsement payments) - 13: Royalties paid on certain publicly offered securities(1) - 14: Real property income and natural resources royalties - 15: Pensions, annuities, alimony, and/or insurance premiums - 16: Scholarship or fellowship grants - 17: Compensation for independent personal services(2) - 18: Compensation for dependent personal services(2) - 19: Compensation for teaching(2) - 20: Compensation during studying and training(2) - 23: Other income - 24: Qualified investment entity (QIE) distributions of capital gains - 25: Trust distributions subject to IRC section 1445 - 26: Unsevered growing crops and timber distributions by a trust subject to IRC section 1445 - 27: Publicly traded partnership distributions subject to IRC section 1446 - 28: Gambling winnings(3) - 32: Notional principal contract income(4) - 35: Substitute payment - other - 36: Capital gains distributions - 37: Return of capital - 38: Eligible deferred compensation items subject to IRC section 877A(d)(1) - 39: Distributions from a nongrantor trust subject to IRC section 877A(f)(1) - 41: Guarantee of indebtedness - 42: Earnings as an artist or athlete - no central withholding agreement(5) - 43: Earnings as an artist or athlete - central withholding agreement(5) - 44: Specified Federal procurement payments - 50: Income previously reported under escrow procedure(6) - 55: Taxable death benefits on life insurance contracts - 57: Amount realized under IRC section 1446(f) - 58: Publicly traded partnership distributions-undetermined