ally1
New Member

Do I put a contractor/consultant's holiday bonus in box 3 or 7 on form 1099-misc? One bonus is under $600 (total non-employee compensation is over $600.)

Contractor 1:

$11,000- non-employee compensation

$2,000- holiday bonus

Contractor 2:

$2,400- non-employee compensation

$100- holiday bonus

Do I add the holiday bonuses to box 3 or 7 of the form 1099-misc? Thanks!