Tax Years 2021 and forward - Where To Report Certain Items From Forms W-2, 1098, and 1099
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| Form | Item and Box in Which It Should Appear | Where To Report if Filing Form 1040 |
| 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) | Form 8919 | |
| W-2G | Reportable Gambling Winnings (box 1) | Schedule 1, Line 8b. See IRS Topic 419 |
| 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) | Sch 1, Line 8Z. Refer to 1098 Instr; See Pub. 936 | |
| 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 21 |
| 1098-MA | Homeowner mortgage payments (box 3) | Schedule A, See IRS Pub 530 for determining amounts deductible |
| 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 | |
|
Section 897 Ordinary Dividends (box 2e) |
Ignore. (Only for RICs and REITs.) | |
| Section 897 Capital Gain (box 2f) | Ignore. (Only for RICs and REITs.) | |
| Non-dividend 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 1040, Schedule 1, line 7 |
| State or local income tax refunds, credits, or offsets (box 2) | See instructions for Schedule 1, line 1. If box 8 on Form 1099-G is checked, see box 8 instructions. | |
| RTAA payments (box 5) | Schedule 1, line 8z, Other Income | |
| Taxable grants (box 6) | Sch C, E, F, Form 4835 or Sch 1 Other Income | |
| 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; Schedule B, line1 |
| Early withdrawal penalty (box 2) | Schedule 1, line line 18 | |
| Interest on U.S. savings bonds and Treasury obligations (box 3) | Schedule B, line 1 | |
| Foreign tax paid (box 6) | Form 1040, Schedule 3, line 1 (may require Form 1116) | |
| Tax-exempt interest (box 8) | See the instructions on Form 1099-INT and the instructions Form 1040, line 2a | |
| 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 (reference unavailable) | 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 | |
| Fishing Boat Proceeds (Box 5) | Schedule C, Gross receipts | |
| Substitute payments in lieu of dividends or interest (box 8) | Schedule C or F. If you were not self employed, see instructions on Form 1099-MISC. | |
| Crop Insurance Proceeds (box 9) | Schedule F | |
| Section 409A (box 12) | Schedule 2, Line 17h, Other additional taxes | |
| Excess golden parachute payments (box 14) | Schedule 2, Line 17k, Other additional taxes | |
| Non-qualified deferred compensation (box 15) | Schedule 2, Line 17i, Other additional taxes | |
| Other (boxes 6, 7, 10, 11, and 13) | See instructions on Form 1099-MISC | |
| 1099-OID | Original issue discount (box 1) | See instructions on Form 1099-OID; 1040 line 2b |
| Other periodic interest (box 2) | See instructions on Form 1099-OID; 1040 line 2b | |
| Early withdrawal penalty (box 3) | Schedule 1, line 18, Adjustments to Income | |
| Market discount (box 5) | See instructions on Form 1099-OID; 1040 line 2b | |
| Acquisition premium (box 6) | See instructions on Form 1099-OID and Publication 550; 1040 line 2b as a reduction | |
| 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; 1040 line 2b as a reduction | |
| 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 1099-Q - Payments from Qualified Education Programs first, line 8z |
| 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 5a and 5b | |
| 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 5b. | |
| 1099-SA | Distributions from HSA | Complete Form 8889, will carry to Schedule 2 |
| Distributions from MSA (including Archer and Medicare Advantage MSAs) | Form 8853, will carry to Schedule 2 | |
| SSA-1099 | Social security benefits | See Form 1040 instructions line 6a and 6b |
| RRB-1099 | Railroad retirement benefits | See Form 1040 instructions line 6a and 6b |