| Form | Item and Box in Which It Should Appear | Where To Report if Filing Form 1040 |
| W-2 | Wages, tips, other compensation (box 1) | Form 1040, line 7 |
|---|---|---|
| Allocated tips (box 8 ) | See the instructions for Form 1040 | |
| Dependent care benefits (box 10) | Form 2441, Part III | |
| Adoption benefits (box 12, code T) | Form 8839, line 20 | |
| Employer contributions to an Archer MSA (box 12, code R) | Form 8853, line 1 | |
| Employer contributions to a health savings account (box 12, code W) | Form 8889, line 9 | |
| Uncollected social security and Medicare or RRTA tax (box 12 code A, B, M or N) |
See the instructions for Form 1040, line 62 | |
| W-2G | Gambling Winnings (box 1) | Form 1040, line 21 (Schedule C or C-EZ for professional gamblers) |
| 1097-BTC | Bond tax credit | See Form 8912 and its instructions |
| 1098 | Mortgage interest (box 1) | Schedule A, line 10, but first see the instructions on Form 1098* |
| Refund of overpaid interest (box 4) | Form 1040, line 21, but first see the instructions on Form 1098* | |
| Mortgage insurance premiums (box 5) | See instructions for Schedule A, line 13* | |
| Points (box 6) | Schedule A, line 10, but first see the instructions on Form 1098* | |
| 1098-C | Contributions of motor vehicles, boats, and airplanes |
Schedule A, line 17 |
| 1098-E | Student loan interest (box 1) | See instructions for Form 1040, line 33 |
| 1098-T | Qualified tuition and related expenses (box 1) |
See instructions for Form 1040, line 34 or Form 1040, line 49 and Form 1098-T |
| 1099-A | Acquisition or abandonment of secured property |
See Publication 4681 |
| 1099-B | Aggregate profit or (loss) (box 11) | Form 6781, line 1 |
| Bartering (box 13) | See Publication 525 | |
| 1099-C | Canceled debt (box 2) | See Publication 4681 |
| 1099-DIV | Total ordinary dividend (box 1a) | Form 1040, line 9a |
| Qualified dividends (box 1b) | See the instructions for Form 1040, line 9b | |
| Total capital gain distributions (box 2a) | Form 1040, line 13, or, if required, Schedule D, line 13 | |
| Unrecaptured section 1250 gain (box 2b) | See the instructions for Schedule D, line 19 | |
| Section 1202 gain (box 2c) | See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for Schedule D | |
| Collectibles (28%) gain (box 2d) | See the instructions for Schedule D, line 18 | |
| Nondividend distributions (box 3) | See the instructions for Form 1040, line 9a | |
| Investment expenses (box 5) | Schedule A, line 23 | |
| Foreign tax paid (box 6) | Form 1040, line 48, or Schedule A, line 8 | |
| Exempt-interest dividends (box 10) | Form 1040, line 8b | |
| Specified private activity bond interest dividends (box 11) | Form 6251, line 12 | |
| 1099-G | Unemployment compensation (box 1) | See instructions for Form 1040, line 19 |
| State or local income tax refunds, credits, or offsets (box 2) | See instructions for Form 1040, line 10. If 1099-G Box 8 is checked, see box 8 instructions. | |
| RTAA payments (box 5) | Form 1040, line 21 | |
| Taxable grants (box 6) | Form 1040, line 21 | |
| Agriculture payments (box 7) | See instructions for Schedule F or Publication 225 | |
| Market gain (box 9) | See instructions for Schedule F | |
| 1099-INT | Interest income (box 1) | See instructions Form 1099-INT |
| Early withdrawal penalty (box 2) | Form 1040, line 30 | |
| Interest on U.S. savings bonds and Treasury obligations (box 3) | See the instructions on Form 1099-INT and the instructions Form 1040, line 8a | |
| Investment expenses (box 5) | Schedule A, line 23 | |
| Foreign tax paid (box 6) | See instructions Form 1040, line 48, or Schedule A, line 8 | |
| Tax-exempt interest (box 8) | Form 1040, line 8b | |
| Specified private activity bond interest (box 9) |
Form 6251, line 12 | |
| Market discount (box 10) | See the instructions on Form 1099-INT and Pub 550 | |
| Bond premium (box 11) | See the instructions on Form 1099-INT and Pub 550 | |
| 1099-K | Payment Card and Third Party Network Transactions | Schedule C, Gross Receipts |
| 1099-LTC | Long-term care and accelerated death benefits | See Publication 525 and instructions for Form 8853 |
| 1099-MISC | Rents (box 1) | See instructions Schedule E |
| Royalties (box 2) | See instructions Schedule E (for timber, coal, and iron ore royalties, see Publication 544) | |
| Other Income (box 3) | Form 1040, line 21 | |
| Nonemployee compensation (box 7) | Schedule C, C-EZ, or F. If the taxpayer isn't self-employed, see instructions Form 1099-MISC. | |
| Excess golden parachute payments (box 13) | See instructions Form 1040, line 62 | |
| Other (boxes 5, 6, 8, 9, 10, and 15b) | See instructions Form 1099-MISC | |
| 1099-OID | Original issue discount (box 1) | See the instructions Form 1099-OID |
| Other periodic interest (box 2) | See the instructions Form 1099-OID | |
| Early withdrawal penalty (box 3) | Form 1040, line 30 | |
| Market discount (box 5) | See instructions Form 1099-OID and Publication 550 | |
| Acquisition premium (box 6) | See instructions Form 1099-OID and Publication 550 | |
| Original issue discount on U.S. Treasury obligations (box 8) | See instructions Form 1099-OID | |
| Investment expenses (box 9) | Schedule A, line 23 | |
| 1099-PATR | Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3 and 5) | Schedule C, C-EZ, or F or Form 4835, but first see instructions Form 1099-PATR |
| Domestic production activities deduction (box 6) | Form 8903, line 23 | |
| Credits and other deductions (boxes 7, 8, and 10) | See instructions Form 1099-PATR | |
| Patron's AMT adjustment (box 9) | Form 6251, line 27 | |
| 1099-Q | Qualified education program payments | See instructions Form 1040, line 21 |
| 1099-R | Distributions from IRAs | See instructions Form 1040, lines 15a and 15b |
| Distributions from pensions, annuities, etc. | See instructions Form 1040, lines 16a and 16b | |
| Capital gain (box 3) | See instructions Form 1099-R | |
| Disability income with code 3 in box 7 | See the instructions for Form 1040, line 7 | |
| 1099-S | Gross proceeds from real estate transactions (box 2) | Form 4797, Form 6252, Form 8824, or Form 8949 |
| Buyer's part of real estate tax (box 6) | See the instructions for Schedule A, line 6. | |
| 1099-SA | Distributions from health savings account (HSAs) | Form 8889, line 14a |
| Distributions from MSAs (including Archer and Medicare Advantage MSAs) | Form 8853 | |
| SSA-1099 | Social Security benefits | See instructions line 20a and 20b |
| RRB-1099 | Railroad retirement benefits | See instructions line 20a and 20b |
Note: This is a guide to entering W-2, 1098, and 1099 tax documents into the TaxSlayer Pro program. It is not intended as tax advice.