Paul Giamatti (l) plays a divorced teacher and failed novelist

The awards are held on 26 February, the day before the Oscars.

Spanish drama Maria Full of Grace, about a Colombian woman who becomes a drug courier, got five nominations.

Controversial biopic Kinsey, starring Liam Neeson as sex researcher Alfred Kinsey, was one of four films to get four nominations.

The awards, now in their 20th year, honour quirky low-budget films, all of which must have a degree of independent financing.

Sideways is written and directed by Alexander Payne, who directed the 2002 hit About Schmidt, winning Jack Nicholson his 12th Academy Award nomination.

Actors Selma Blair and Dennis Quaid announced the nominations

"These awards, for better or worse, mean everything," said Sideways producer Michael London, adding they were a "huge first step" toward getting recognition from other awards.

Among the other films receiving four nominations apiece were Brother to Brother, a drama about a young gay black man forced to live on the streets, Robbing Peter and Primer.

Primer, a $7,000 (�3,650) tale of discovery, won top prize at the Sundance film festival earlier this year.

Walter Salles critically acclaimed The Motorcycle Diaries and the forthcoming thriller The Woodsman, starring Kevin Bacon, received three nominations each.

Also in the running, with two nominations, are high school comedy Napoleon Dynamite, The Door in the Floor and Garden State - written, directed and starring Scrubs star Zach Braff alongside Natalie Portman.