| 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 1Form 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) |
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) |
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-OIDSchedule 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 23See 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 |
Where To Report Certain Items From Forms W-2, 1098, and 1099
Updated on July 9, 2018