forms and policies

Reportable NCAS Object Codes Policy

PURCHASED SERVICES

Purchased Contractual Services

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532110 Legal Services Report non corporate/government service providers 1099-MISC
532120 Financial/Audit Report non corporate/government service providers 1099-MISC

 

Medical/Rehabilitation Services

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532131 Hospital Provider Services All service providers except governmental 1099-MISC
532132 Other Providers Services All service providers except governmental 1099-MISC
532133 Employee/Employment Physicals All service providers except governmental 1099-MISC

 

Systems Implementation/Integration Services

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532140 Systems Implem/Integration Services Report non corporate/government service providers 1099-MISC

 

Academic Services

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532150 Academic Services Report non corporate/government service providers 1099-MISC

 

Engineering Services

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532160 Engineering Services Report non corporate/government service providers 1099-MISC

 

Administrative Services

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532170 Administrative Services Report non corporate/government service providers 1099-MISC

 

Service Agreements

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532181 Food Services Report non corporate/government service providers 1099-MISC
532182 Laundry Services Report non corporate/government service providers 1099-MISC
532183 Laboratory Services Report non corporate/government service providers 1099-MISC
532184 Janitorial Services Report non corporate/government service providers 1099-MISC
532185 Waste Removal Services Report non corporate/government service providers 1099-MISC
532186 Security Services Report non corporate/government service providers 1099-MISC
532187 Pest Control Services Report non corporate/government service providers 1099-MISC
532188 Lawns and Ground Services Report non corporate/government service providers 1099-MISC

 

Other Contractual Services

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532192 Honorariums Report if exceeds $600 1099-MISC
532193 Transportation Services Report non corporate/government service providers 1099-MISC

 

Misc. Contractual Services

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532199 Misc. Contractual Services Report non corporate/government service providers 1099-MISC

 

Repair Services

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532130 Repairs-Buildings Report non corporate/government service providers 1099-MISC
532320 Repairs-Other Structures Report non corporate/government service providers 1099-MISC
532331 Repairs-Motor Vehicles Report non corporate/government service providers 1099-MISC
532332 Repairs-Computer Equipment Report non corporate/government service providers 1099-MISC
532333 Repairs-Other Equipment Report non corporate/government service providers 1099-MISC
532390 Repairs-Other Report non corporate/government service providers 1099-MISC

 

Maintenance Agreements

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532410 Maintenance Agreement Buildings Report non corporate/government service providers 1099-MISC
532420 Maint. Agree. Other Structures Report non corporate/government service providers 1099-MISC
532430 Maint. Agree. Equipment Report non corporate/government service providers 1099-MISC
532440 Maint. Agree. D/P Equipment/Software Report non corporate/government service providers 1099-MISC
532490 Maint. Agree. Other Report non corporate/government service providers 1099-MISC

 

Rentals/Leases

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532511 Rental/Lease Land Except real estate agents, corporate, governmental lessors 1099-MISC
532512 Rental/Lease Buildings Except real estate agents, corporate, governmental lessors 1099-MISC
532513 Rental/Lease Other Facilities Except real estate agents, corporate, governmental lessors 1099-MISC
532521 Rental/Lease Motor Vehicles Report Non corporate/governmental lessors 1099-MISC
532522 Rental/Lease Data Processing Equipment Report Non corporate/governmental lessors 1099-MISC
532523 Communications Equipment Report Non corporate/governmental lessors 1099-MISC
532524 General Office Equipment Report Non corporate/governmental lessors 1099-MISC
532525 Furniture and Furnishing Report Non corporate/governmental lessors 1099-MISC
532590 Rental/Lease of Other Property Report Non corporate/governmental lessors 1099-MISC

 

Travel & Other Employee Expense

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532727 Miscellaneous - In State Account to employer then N/R, otherwise W-2 Form W-2

 

Board/Non-Employee Travel Reimbursement

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532731 Board/Non-employee N/R if account to payor Transportation, if no accounting, report 1099-MISC
532732 Board/Non-employee Subsistence N/R if account to payor; if no accounting, report
If use State rate and verify days, considered accountable 		1099-MISC

 

Communication and Data Processing

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532850 Printing, Binding & Duplicating Report non corporate/government providers 1099-MISC
532860 Advertising Report non corporate/government providers 1099-MISC

 

Other Services

OBJECT CODE OBJECT CODE TITLE TYPE OF RESTRICTIONS FOR W-2/1099 REPORTING 1099/W-2 RETURN
532941 Educational Assistance Program Could be taxable or nontaxable, refer to IRC 127 Form W-2
532942 Other Educational Expenses Job related nontaxable, otherwise may be taxable Form W-2
532950 Employee Moving Expense May be inform. item or fully taxable on W-2 Form W-2