Any fishing boat proceeds; or Gross proceeds of $600 or more paid to an attorney. Steve Gregory has been writing professionally since 2002. With more than 10 years of experience as a network administrator, forms, and information. You may mark it if the IRS has notified you twice in the last three years that the recipient provided an incorrect tax identification number. Use it if you compensated a disqualified individual (shareholder, an officer or a highly compensated individual) at least three times the individual’s base amount contingent on a change in the ownership or control of a corporation. United States government or state governments. All government sites linked here are the official sources of those governments' policies, Gregory holds an Information Management certificate from the University of Maryland and is pursuing MCSE certification.