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Where To Report Certain Items From Forms W-2, 1098, and 1099

Form Item and Box in Which It Should Appear Where To Report if Filing Form 1040
W-2 Wages, tips, other compensation (box 1)
Allocated tips (box 8 )

Dependent care benefits (box 10)
Adoption benefits (box 12, code T)
Employer contributions to an Archer MSA
(box 12, code R)
Employer contributions to a health savings
account (box 12, code W)
Uncollected social security and Medicare or
RRTA tax (box 12 code A, B, M or N)

Form 1040, line 7
See the instructions for Form 1040
(Wages, Salaries, Tips, etc.)
Form 2441, Part III
Form 8839, line 20
Form 8853, line 1

Form 8889, line 9

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)

Refund of overpaid interest (box 4)

Mortgage insurance premiums (box 5)

Points (box 6)

Schedule A, line 10, but first see the instructions on Form 1098*
Form 1040, line 21, but first see the instructions on Form 1098*
See instructions for Schedule A, line 13*
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)

Bartering (box 13)

Form 6781, line 1

See Publication 525

1099-C Canceled debt (box 2) See Publication 4681
1099-DIV Total ordinary dividend (box 1a)
Qualified dividends (box 1b)
Total capital gain distributions (box 2a)

Unrecaptured section 1250 gain (box 2b)
Section 1202 gain (box 2c)

Collectibles (28%) gain (box 2d)
Nondividend distributions (box 3)
Investment expenses (box 5)
Foreign tax paid (box 6)
Exempt-interest dividends (box 10)
Specified private activity bond interest dividends (box 11)

Form 1040, line 9a
See the instructions for Form 1040, line 9b
Form 1040, line 13, or, if required, Schedule D,
line 13
See the instructions for Schedule D, line 19
See Exclusion of Gain on Qualified Small Business
(QSB) Stock
 in the instructions for Schedule D
See the instructions for Schedule D, line 18
See the instructions for Form 1040, line 9a
Schedule A, line 23
Form 1040, line 48, or Schedule A, line 8
Form 1040, line 8b
Form 6251, line 12
1099-G Unemployment compensation (box 1)
State or local income tax refunds, credits, or offsets (box 2)
RTAA payments (box 5)
Taxable grants (box 6)
Agriculture payments (box 7)
Market gain (box 9)
See instructions for Form 1040, line 19
See instructions for Form 1040, line 10.  If box 8 on
Form 1099-G is checked, see box 8 instructions.
Form 1040, line 21
Form 1040, line 21
See instructions for Schedule F or Publication 225
See instructions for Schedule F
1099-INT Interest income (box 1)
Early withdrawal penalty (box 2)
Interest on U.S. savings bonds and
Treasury obligations (box 3)
Investment expenses (box 5)
Foreign tax paid (box 6)

Tax-exempt interest (box 8)
Specified private activity bond interest (box 9)
Market discount (box 10)
Bond premium (box 11)

See instructions Form 1099-INT
Form 1040, line 30
See the instructions on Form 1099-INT and the instructions Form 1040, line 8a
Schedule A, line 23
See instructions Form 1040, line 48, or Schedule A, line 8
Form 1040, line 8b
Form 6251, line 12
See the instructions on Form 1099-INT and Pub 550
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)
Royalties (box 2)

Other Income (box 3)
Nonemployee compensation (box 7)

Excess golden parachute payments (box 13)
Other (boxes 5, 6, 8, 9, 10, and 15b)

See instructions Schedule E
See instructions Schedule E (for timber, coal, and iron ore royalties, see Publication 544)
Form 1040, line 21
Schedule C, C-EZ, or F.  If you were not self employed, see instructions Form 1099-MISC.
See instructions Form 1040, line 62
See instructions Form 1099-MISC
1099-OID Original issue discount (box 1)
Other periodic interest (box 2)
Early withdrawal penalty (box 3)
Market discount (box 5)
Acquisition premium (box 6)
Original issue discount on U.S. Treasury
obligations (box 8)
Investment expenses (box 9)
See the instructions Form 1099-OID
See the instructions Form 1099-OID
Form 1040, line 30
See instructions Form 1099-OID and Publication 550
See instructions Form 1099-OID and Publication 550
See instructions Form 1099-OID

Schedule A, line 23

1099-PATR Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3 and 5)
Domestic production activities deduction
(box 6)
Credits and other deductions (boxes 7, 8, and 10)
Patron’s AMT adjustment (box 9)
Schedule C, C-EZ, or F or Form 4835, but first see instructions Form 1099-PATR
Form 8903, line 23

See instructions Form 1099-PATR

Form 6251, line 27

1099-Q Qualified education program payments See instructions Form 1040, line 21
1099-R Distributions from IRAs
Distributions from pensions, annuities, etc.
Capital gain (box 3)
Disability income with code 3 in box 7
See instructions Form 1040, lines 15a and 15b
See instructions Form 1040, lines 16a and 16b
See instructions Form 1099-R
See the instructions for Form 1040, line 7
1099-S Gross proceeds from real estate transactions
(box 2)
Buyer’s part of real estate tax (box 6)
Form 4797, Form 6252, Form 8824, or Form 8949

See the instructions for Schedule A, line 6.

1099-SA Distributions from health savings account (HSAs)
Distributions from MSAs (this includes Archer and Medicare Advantage MSAs)
Form 8889, line 14a

Form 8853

SSA-1099 Social security benefits See instructions line 20a and 20b
RRB-1099 Railroad retirement benefits See instructions line 20a and 20b
Updated on July 11, 2018

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