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How are distributions reported from NQDC Plans? I am not sure but I think if you are an employee it is reported on your W-2. If your a non-employee then it is reported on 1099-MISC. Is this correct?
Locust
I would put it a little differently.

If the NQDC was earned for services as an employee, use the W-2.

If the NQDC was earned for services as an independent contractor, file a 1099-Misc.
TAG
Archimage,

The distributions are typically reported on a separate W-2 form for employees.

A death benefit is reported on a 1099-R.

QDRO (DRO) and director's fees are reported on 1099-Misc.

Hope that helps.
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