Updated October 16, 2026. Quick answer: Box 5 shows fishing boat proceeds paid to a crew member, box 9 shows crop insurance proceeds paid to a farmer, and box 11 shows cash paid to a person in the business of catching fish. The December 2026 form and the 2025 form number these three boxes the same way. The recipient instructions send box 5 to Schedule C and box 9 to Schedule F, and box 11 is described as cash received for the sale of fish.
What these three boxes report
Boxes 5, 9 and 11 are niche boxes on Form 1099-MISC. They are grouped here because each one is tied to a particular trade, and none has enough recipient text to carry a page alone. The whole form is mapped in the Form 1099-MISC overview, and every box on the two forms is listed in the 1099-NEC and 1099-MISC boxes overview.
| Box | Label on the form | What the recipient instruction says it shows | Where it goes |
|---|---|---|---|
| 5 | “Fishing boat proceeds” | “Shows the amount paid to you as a fishing boat crew member by the operator, who considers you to be self-employed.” | “Self-employed individuals must report this amount on Schedule C (Form 1040).” |
| 9 | “Crop insurance proceeds” | Crop insurance proceeds paid to a farmer | “Report this amount on Schedule F (Form 1040).” |
| 11 | “Fish purchased for resale” | “Shows the amount of cash you received for the sale of fish if you are in the trade or business of catching fish.” | No schedule is named in the box 11 recipient instruction |
Box 9 has no sentence in the recipient instructions describing what it shows. The payer instructions fill that gap, and they are quoted below.
Box 5: fishing boat crew proceeds
The recipient instruction is short. “Shows the amount paid to you as a fishing boat crew member by the operator, who considers you to be self-employed.” “Self-employed individuals must report this amount on Schedule C (Form 1040).” Schedule C is covered on the Schedule C page.
The payer side explains what goes into the box. “If you are the operator of a fishing boat, enter the individual’s share of all proceeds from the sale of a catch or the FMV of a distribution in kind to each crew member of fishing boats with normally fewer than 10 crew members.” “In addition, report cash payments of up to $100 per trip that are contingent on a minimum catch and are paid solely for additional duties (such as mate, engineer, or cook) for which additional cash payments are traditional in the industry.”
Pay that is wages is a different matter. “However, do not report on Form 1099-MISC any wages reportable on Form W-2.” A crew member whose operator treats the pay as wages should therefore expect a Form W-2 rather than box 5.
“Amounts shown may be subject to self-employment (SE) tax. Individuals should see the Instructions for Schedule SE (Form 1040).” The tax itself is explained on the self-employment tax page.
Box 9: crop insurance proceeds
The recipient instruction is a single sentence: “Report this amount on Schedule F (Form 1040).” The payer instruction describes the money: “Enter crop insurance proceeds of $2,000 or more paid to farmers by insurance companies unless the farmer has informed the insurance company that expenses have been capitalized under section 278, 263A, or 447.”
So a farmer who told the insurer that expenses were capitalized under one of those three sections may receive no box 9 at all, and a payment under the threshold may not be reported on the form either. The instructions for the same box in the April 2025 edition used a lower figure: “Enter crop insurance proceeds of $600 or more paid to farmers by insurance companies”. A payment that the older text required to be reported can fall under the newer figure.
Cash rent and crop share arrangements are a different subject and are covered on the cash rent and crop share page.
Box 11: fish purchased for resale
Box 11 is for people who catch fish and sell them to a buyer. The recipient instruction: “Shows the amount of cash you received for the sale of fish if you are in the trade or business of catching fish.” The recipient text names no schedule for box 11.
The buyer is the payer, and the payer instructions define the terms. “If you are in the trade or business of purchasing fish for resale, you must report total cash payments of $600 or more paid during the year to any person who is engaged in the trade or business of catching fish.” “”Fish” means all fish and other forms of aquatic life.” “Cash does not include a check drawn on your personal or business account.” The definition matters to a seller: cash includes a cashier’s check, bank draft, traveler’s check and money order, but not a check drawn on the buyer’s personal or business account, so payments made by that kind of check are outside the cash counted for box 11 and the amount may be smaller than your total sales.
Backup withholding on these boxes
Box 4 can hold tax that was withheld on these payments. “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.” Box 11 is not in that list. For the recipient, “Report this amount on your income tax return as tax withheld.” Estimated payments for self-employed income are explained on the estimated taxes page.
Who the payer must file for
The payer side starts with a list. “File Form 1099-MISC, Miscellaneous Information, for each person in the course of your business to whom you have paid the following during the year.” “Any fishing boat proceeds received (box 5).” The 2025 edition grouped fishing boat proceeds under a different lead-in: “At least $600 in:” “Any fishing boat proceeds (box 5);” In the December 2026 edition that item is not listed under the $600 heading.
Payments to corporations have their own rule. “The following payments made to corporations must generally be reported on Form 1099-MISC.” “Cash payments for the purchase of fish for resale reported in box 11.” That means a fishing business set up as a corporation can still receive a box 11.
Edition and box numbers
The December 2026 revision of the Form 1099-MISC recipient copy and of the Instructions for Forms 1099-MISC and 1099-NEC was the primary read for this page. The April 2025 instructions and the 2025 recipient copy were read beside it, and irs.gov served both editions on 2026-10-16. Boxes 5, 9 and 11 carry the same numbers on both forms. The numbering changes further down the form: the 2025 form prints box 13 as the FATCA filing requirement, while the December 2026 form prints boxes 13a, 13b and 14 for cash tips, the tipped occupation code and overtime compensation. The payer threshold for crop insurance proceeds in box 9 is the difference that matters on this page. Check the revision printed on the form you received, because a box number or a payer threshold can differ between editions.
Common mistakes
- Treating box 5 crew pay as wages. The recipient instruction says the operator considers you to be self-employed and that you must report the amount on Schedule C, and the payer instruction says wages reportable on Form W-2 do not belong on Form 1099-MISC.
- Putting box 9 crop insurance proceeds on Schedule C. The recipient instruction names Schedule F (Form 1040) for box 9.
- Expecting a box 9 form for every insurance payment. The payer is told to enter proceeds of $2,000 or more, the 2025 edition said $600 or more, and a farmer who told the insurer that expenses were capitalized under section 278, 263A or 447 is carved out.
Related: Form 1099-MISC overview, Schedule C (Form 1040), Self-employment tax explained, and Quarterly estimated taxes when self-employed.
Sources
- Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026): https://www.irs.gov/pub/irs-pdf/i1099mec.pdf
- Instructions for Forms 1099-MISC and 1099-NEC (Rev. April 2025): IRS archived PDF (irs.gov)
- Form 1099-MISC, Miscellaneous Information (Rev. December 2026), recipient copy: https://www.irs.gov/pub/irs-pdf/f1099msc.pdf
Read from the IRS documents linked above on October 16, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.