diff --git a/API/ROLAC.API/Entities/Form1099Box.cs b/API/ROLAC.API/Entities/Form1099Box.cs
new file mode 100644
index 0000000..58b0a8c
--- /dev/null
+++ b/API/ROLAC.API/Entities/Form1099Box.cs
@@ -0,0 +1,14 @@
+using ROLAC.API.Entities.Base;
+namespace ROLAC.API.Entities;
+
+/// <summary>A 1099 reporting box, e.g. "NEC-1 — Nonemployee compensation".</summary>
+public class Form1099Box : AuditableEntity, IAuditable
+{
+    public int     Id        { get; set; }
+    public string  BoxCode   { get; set; } = null!;   // "NEC-1", "MISC-1"
+    public string  Name_en   { get; set; } = null!;
+    public string? Name_zh   { get; set; }
+    public string  FormType  { get; set; } = "1099-NEC";  // "1099-NEC" | "1099-MISC"
+    public int     SortOrder { get; set; }
+    public bool    IsActive  { get; set; } = true;
+}