What is misc 1099 id number

[JamesG1]

The IRS form 1099-MISC which you receive may reference and account number in the lower left hand corner of the form.

IRS Instructions for Forms 1099-MISC and 1099-NEC page 4 states:

Account Number 

The account number is required if you have multiple accounts for a recipient for whom you are filing more than one Form 1099-MISC. The account number is also required if you check the “FATCA filing requirement” box. See Box 13, later. Additionally, the IRS encourages you to designate an account number for all Forms 1099-MISC that you file. See part L in the current year General Instructions for Certain Information Returns.