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 1 |
---|---|---|
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 Schedule 4, line 62 | |
W-2G | Reportable Gambling Winnings (box 1) | Schedule 1, line 21 (Schedule C or C-EZ for professional gamblers) |
1095-A | Advance payment of Premium tax credit (line 33, column c) | See Form 8962 and its instructions |
1097-BTC | Bond tax credit | See Form 8912 and its instructions |
1098 | Mortgage interest (box 1) | Schedule A, line 8a, but first see the instructions on Form 1098 |
Refund of overpaid interest (box 4) | Schedule 1, line 21, but first see the instructions on Form 1098 | |
Points (box 6) | Schedule A, line 8a, but first see the instructions on Form 1098 | |
1098-C | Contributions of motor vehicles, boats, and airplanes |
Schedule A, line 12 |
1098-E | Student loan interest (box 1) | See instructions for Schedule 1, line 33 |
1098-MA | Homeowner mortgage payments (box 3) | Schedule A, but first see instructions on Form 1098-MA |
1099-A | Acquisition or abandonment of secured property |
See Publication 4681 |
1099-B | Sales price of stocks, bonds, etc. (box 1d), cost or other basis (box 1e), and adjustments (boxes 1f and 1g) | Form 8949 or Schedule D, whichever applies; See the instructions for Form 8949 |
(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 3b |
Qualified dividends (box 1b) | See the instructions for Form 1040, line 3a | |
Total capital gain distributions (box 2a) | Schedule 1, 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 3b | |
Foreign tax paid (box 6) | Schedule 3, line 48, or Schedule A, line 6 | |
Exempt-interest dividends (box 10) | Form 1040, line 2a | |
Specified private activity bond interest dividends (box 11) | Form 6251, line 2g | |
1099-G | Unemployment compensation (box 1) | See instructions for Schedule 1, line 19 |
State or local income tax refunds, credits, or offsets (box 2) | See instructions for Schedule 1, line 10. If box 8 on Form 1099-G is checked, see box 8 instructions. | |
RTAA payments (box 5) | Schedule 1, line 21 | |
Taxable grants (box 6) | Schedule 1, 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) | Schedule 1, line 30 | |
Interest on U.S. savings bonds and Treasury obligations (box 3) | Schedule 3, line 48 or Schedule A, line 6 | |
Foreign tax paid (box 6) | Form 1040, line 2a | |
Tax-exempt interest (box 8) | See the instructions on Form 1099-INT and the instructions Form 1040, line 2b | |
Specified private activity bond interest (box 9) | Form 6251, line 2g | |
Market discount (box 10) | Form 1040, line 2b | |
Bond premium (box 11), bond premium on Treasury obligations (box 12), and bond premium on tax-exempt bond (box 13) | See the instructions on Form 1099-INT and Pub. 550 | |
1099-K | Payment Card and Third Party Network Transactions | Schedule C, C-EZ, Gross Receipt or Schedule E or F |
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) | Schedule 1, line 21 | |
Nonemployee compensation (box 7) | Schedule C, C-EZ, or F. If you were not self employed, see instructions on Form 1099-MISC. | |
Excess golden parachute payments (box 13) | See instructions for Schedule 4, line 62 | |
Other (boxes 5, 6, 8, 9, 10, and 15b) | See instructions on Form 1099-MISC | |
1099-OID | Original issue discount (box 1) | See the instructions on Form 1099-OID |
Other periodic interest (box 2) | See the instructions on Form 1099-OID | |
Early withdrawal penalty (box 3) | Schedule 1, line 30 | |
Market discount (box 5) | Form 1040, line 2b | |
Acquisition premium (box 6) | See instructions on Form 1099-OID and Publication 550 | |
Original issue discount on U.S. Treasury obligations (box 8) | See instructions on Form 1099-OID | |
Bond premium (box 10) | See the instructions on Form 1099-OID and Publication 550 | |
Tax-exempt OID (box 11) | Form 1040, line 2a, but first see the instructions on Form 1099-OID | |
1099-PATR | Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3 and 5) | Schedules C or F or Form 4835, but first see instructions on Form 1099-PATR |
Credits and other deductions (boxes 7, 8, and 10) | See instructions Form 1099-PATR | |
Patron's AMT adjustment (box 9) | Form 6251, line 3 | |
1099-Q | Qualified education program payments | See instructions for Schedule 1, line 21 |
1099-R | Distributions from IRAs | See instructions on Form 1040, lines 4a and 4b |
Distributions from pensions, annuities, etc. | See instructions on Form 1040, lines 4a and 4b | |
Capital gain (box 3) | See instructions on Form 1099-R | |
Disability income with code 3 in box 7 | See the instructions for Form 1040, line 1 | |
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 (this includes Archer and Medicare Advantage MSAs) | Form 8853 | |
SSA-1099 | Social security benefits | See Form 1040 instructions line 5a and 5b |
RRB-1099 | Railroad retirement benefits | See Form 1040 instructions line 5a and 5b |