U.S. · Tax forms
1099-MISC box 4, federal income tax withheld.
Backup withholding and Indian gaming withholding, and which boxes it applies to.
Box 4 of Form 1099-MISC shows federal income tax withheld: backup withholding, plus any income tax withheld from payments to members of Indian tribes from the net revenues of class II or class III gaming. The instructions list the boxes it applies to: 1, 2 (net of severance taxes), 3, 5 (cash payments to crew only), 6, 8, 9 and 10.
Estimate the withholding
Result
What box 4 contains
Enter backup withholding. For example, persons who have not furnished their TINs to you are subject to withholding on payments required to be reported in boxes 1, 2 (net of severance taxes), 3, 5 (only with respect to cash payments to crew members for their share of proceeds from the catch), 6, 8, 9 and 10. Also enter any income tax withheld from payments to members of Indian tribes from the net revenues of class II or class III gaming activities conducted or licensed by the tribes.
Tribal gaming payments
The instructions treat these separately from backup withholding: if you pay members of Indian tribes from net gaming revenues you must withhold federal income tax, file Form 1099-MISC, report the payments in box 3 and the tax withheld in box 4. Pub. 15-T contains the withholding tables for distributions of Indian gaming profits to tribal members.
The rate
The 1099-MISC instructions refer to part N in Pub. 1099 for the rate. The General Instructions for Certain Information Returns (2025), part N, say that rents, royalties, nonemployee compensation and certain other payments may be subject to backup withholding at a 24% rate.
A form is due at any amount
The instructions say to file Form 1099-MISC for each person from whom you have withheld any federal income tax under backup withholding rules, regardless of the amount of the payment. The box 1 and box 6 style $2,000 lines do not apply if you withheld.
Worked example
A company owes a property owner $3,000 in rent for the year and has no TIN on file. It withholds 24% (0.24 × $3,000 = $720). The Form 1099-MISC shows $3,000 in box 1 and $720 in box 4. If it instead owed $900 and withheld $216, a form would still be due because tax was withheld, even though $900 is under the rents line.
Related decoders
More 1099 box pages: 1099-MISC box 6, medical and health care payments, 1099-MISC box 10, gross proceeds paid to an attorney, 1099-MISC box 8, substitute payments, 1099-K box 1a, gross amount of payments, 1099-K box 1b, card-not-present transactions. For the 1099-R box 7 codes see the 1099-R distribution codes lookup.
Sources
- Instructions for Forms 1099-MISC and 1099-NEC (12/2026): the box-by-box section for this form. Read November 2, 2026. The IRS page was last reviewed July 1, 2026 and labels the instructions 12/2026.
- General Instructions for Certain Information Returns (2025), part N, Backup Withholding: part N on backup withholding. Read November 2, 2026. The IRS page was last reviewed April 30, 2026.
Edition read: Instructions for Forms 1099-MISC and 1099-NEC (12/2026). The instructions say the $2,000 minimum threshold applies for tax years beginning after 2025 and may be adjusted for inflation beginning in calendar year 2027; check which year your own form covers. This page summarizes the instructions and does not replace them.
Frequently asked questions
What is box 4 on a 1099-MISC?
Federal income tax withheld: backup withholding and income tax withheld from certain Indian tribe gaming payments.
Which boxes can backup withholding apply to?
The instructions list boxes 1, 2 (net of severance taxes), 3, 5 (only cash payments to crew members for their share of the catch), 6, 8, 9 and 10.
Do I have to file if I withheld a small amount?
Yes. The instructions say to file Form 1099-MISC for each person from whom you withheld any federal income tax under the backup withholding rules, regardless of the amount of the payment.
What is the backup withholding rate?
The General Instructions for Certain Information Returns (2025) say 24%; the 1099-MISC instructions point to part N in Pub. 1099.
What about tribal gaming distributions?
Report the payments in box 3 and the federal income tax withheld in box 4. Pub. 15-T has the withholding tables for those distributions.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. The payer, a CPA or an enrolled agent can confirm what a box means for your return. Everything runs in your browser; nothing you enter is sent anywhere.