My manager gets 500 car allowance - I need to print the 1099 - not sure if the car allowance belongs in box 3 other income.

I would report as wages on the W-2 per this:

"Employee business expense reimbursements. Do not use Form 1099-MISC to report employee business expense reimbursements. Report payments made to employees under a nonaccountable plan as wages on Form W-2."

Instructions for Form 1099-MISC (2008)

But in know sometimes it is reported on the 1099. Hopefully an expert sees this and gets back to you.

I agree with Codyman; report the income as wages in Box 1, but NOT in Boxes 3 and 5, because reimbursement for business expenses under a non-accountable plan is subject to income taxes, but NOT FICA taxes.