diff --git a/API/ROLAC.API/Data/DbSeeder.cs b/API/ROLAC.API/Data/DbSeeder.cs
index e7ec773..0446072 100644
--- a/API/ROLAC.API/Data/DbSeeder.cs
+++ b/API/ROLAC.API/Data/DbSeeder.cs
@@ -137,6 +137,23 @@ public static class DbSeeder
         ("Other", "Gifts", "24"),
     ];
 
+    private static readonly (string Code, string En, string Zh, string FormType, int Sort)[] Form1099BoxSeed =
+    [
+        (Form1099.BoxNec1,  "Nonemployee compensation", "非員工報酬", "1099-NEC",  1),
+        (Form1099.BoxMisc1, "Rents",                    "租金",       "1099-MISC", 2),
+    ];
+
+    // Only service/rent subcategories get a box. Everything else stays unmapped (not reportable).
+    private static readonly (string GroupEn, string SubEn, string Code)[] Form1099SubMappingSeed =
+    [
+        ("Personnel",             "Honorarium",          Form1099.BoxNec1),
+        ("Personnel",             "Contract Labor",      Form1099.BoxNec1),
+        ("Professional Services", "Legal",               Form1099.BoxNec1),
+        ("Professional Services", "Accounting & Audit",  Form1099.BoxNec1),
+        ("Professional Services", "Other Professional",  Form1099.BoxNec1),
+        ("Facility",              "Rent",                Form1099.BoxMisc1),
+    ];
+
     // One-time corrections for subcategories that were mapped to the WRONG line in an earlier
     // seed. The normal mapping loop below only fills NULLs, so it cannot fix an existing bad
     // value — this block does. Idempotent: each row fires only while the subcategory still holds
@@ -375,6 +392,25 @@ public static class DbSeeder
         await db.SaveChangesAsync();
     }
 
+    public static async Task SeedForm1099BoxesAsync(AppDbContext db)
+    {
+        foreach (var (code, en, zh, formType, sort) in Form1099BoxSeed)
+            if (!await db.Form1099Boxes.AnyAsync(b => b.BoxCode == code))
+                db.Form1099Boxes.Add(new Form1099Box
+                    { BoxCode = code, Name_en = en, Name_zh = zh, FormType = formType, SortOrder = sort, IsActive = true });
+        await db.SaveChangesAsync();
+
+        var boxesByCode = await db.Form1099Boxes.ToDictionaryAsync(b => b.BoxCode, b => b.Id);
+        var subs = await db.ExpenseSubCategories.Include(s => s.Group).ToListAsync();
+        foreach (var (groupEn, subEn, code) in Form1099SubMappingSeed)
+        {
+            var sub = subs.FirstOrDefault(s => s.Group!.Name_en == groupEn && s.Name_en == subEn);
+            if (sub is not null && sub.Form1099BoxId is null && boxesByCode.TryGetValue(code, out var boxId))
+                sub.Form1099BoxId = boxId;
+        }
+        await db.SaveChangesAsync();
+    }
+
     public static async Task SeedChurchProfileAsync(AppDbContext db)
     {
         // Singleton row used by the disbursement module (issuer info + check counter).
@@ -454,6 +490,7 @@ public static class DbSeeder
         await SeedMinistriesAsync(db);
         await SeedExpenseCategoriesAsync(db);
         await SeedForm990ExpenseLinesAsync(db);
+        await SeedForm1099BoxesAsync(db);
         await SeedChurchProfileAsync(db);
         await SeedSiteSettingAsync(db);
         await SeedNotificationSettingAsync(db, config);