Are payments made to a tax-exempt organization reportable on a 1099-MISC or 1099-NEC form?

Payments to a tax-exempt organization including tax-exempt trusts (IRAs, HSAs, Archer MSAs, Coverdell ESAs, and ABLE (529A) accounts), the United States, a state, the District of Columbia, a U.S. possession, or a foreign government are not reportable on a 1099-MISC or 1099-NEC form.  A helpful IRS website, Tax Exempt Organization Search, helps users find information about a tax-exempt organization’s federal tax status and filings.  (https://www.irs.gov/charities-non-profits/tax-exempt-organization-search)

For additional information see the Instructions for Form 1099-MISC and 1099-NEC.

Are scholarships or fellowship grants reportable on a 1099-MISC or 1099-NEC form?

No.  Do not use Form 1099-MISC or Form 1099-NEC to report scholarship or fellowship grants. Scholarship or fellowship grants that are taxable to the recipient because they are paid for teaching, research, or other services as a condition for receiving the grant are considered wages and must be reported on Form W-2. Other taxable scholarship or fellowship payments (to a degree or nondegree candidate) do not have to be reported to the IRS on any form, unless section 6050S requires reporting of such amounts by an educational institution on Form 1098-T, Tuition Statement. See section 117(b)–(d) and Regulations section 1.6041-3(n) for more information.

For additional information see the Instructions for Form 1099-MISC and 1099-NEC. 

Are employee business expense reimbursements reportable on a 1099-MISC form?

Do not use Form 1099-MISC to report employee business expense reimbursements. Report payments made to employees under a nonaccountable plan as wages on Form W-2. Generally, payments made to employees under an accountable plan are not reportable on Form W-2, except in certain cases when you pay a per diem or mileage allowance. For more information, see the Instructions for Forms W-2 and W-3, and Pub. 463. For information on reporting employee moving expense reimbursements on Form W-2, see the Instructions for Forms W-2 and W-3.

For additional information see the 2019 Instructions for Form 1099-MISC 

Are transit passes and parking for independent contractors reportable on a 1099-MISC form?

Although you cannot provide qualified transportation fringes to independent contractors, the working condition and de minimis fringe rules for transit passes and parking apply to independent contractors. Tokens or farecards that enable an independent contractor to commute on a public transit system (not including privately operated van pools) are excludable from the independent contractor’s gross income and are not reportable on Form 1099-MISC if their value in any month is $21 or less. However, if the value of a pass provided in a month is greater than $21, the full value is part of the gross income and must be reported on Form 1099-MISC (Box 7). The value of parking may be excludable from an independent contractor’s gross income, and, therefore, not reportable on Form 1099-MISC if certain requirements are met. See Regulations section 1.132-9(b), Q/A-24.

For additional information see the 2019 Instructions for Form 1099-MISC