visa commercial solutions merchant category codes for irs form 1099 misc reporting mcc list simplifies the internal revenue service has published an optional procedure that allows users of payment products to use mccs determine which card transactions are reportable federal government on miscellaneous income companies and agencies pay merchandise services required report payments historically determining were was arduous process frequently a review individual transaction detail new takes guesswork out this by allowing cardholders based supplier s in general classifies businesses according whether they predominantly furnish or not example company primarily sells computer hardware would be whereas performs maintenance repair because