Source Documents
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Articles in Source Documents
Form 1099-DA – Digital Asset Proceeds From Broker Transactions
Starting in 2025, the IRS introduced Form 1099-DA, Digital Asset Proceeds From Broker Transactions.
Cost Segregation Study
A cost segregation study can allow the taxpayer to depreciate the components of residential rental property or commercial property separately instead of depreciating the entire cost over 27.5 or 39 years.
Guam Form W-2GU
In Tax Processors Plus, enter Form W-2GU as foreign employer compensation.
Where is Form 1042-S entered in Form 1040-NR?
Source Income Subject to Withholding , is issued to a nonresident alien individual, nonresident alien fiduciary, or foreign corporation if it has U.S.-sourced income.
Form 3921 Exercise of an Incentive Stock Option
Form 3921, Exercise of an Incentive Stock Option Under Section 422(b) , is a form provided to a taxpayer when they exercise an incentive stock option (ISO).
IRS Form 3922 - Transfer of Stock Acquired Through an ESPP
Form 3922 is required to be furnished to a taxpayer by January 31 of the year following the year of first transfer of the stock acquired through the ESPP.
Form 1098-E - Student Loan Interest Deduction
A deduction of up to $2,500 is allowed for interest paid by the taxpayer during the year on qualified student loans.
Social Security Menu
Some taxpayers have to pay federal income tax on their Social Security benefits.
Form RRB-1099-R - Railroad Retirement Benefits
There are two categories of benefits paid under the Railroad Retirement Act: the Social Security Equivalent Benefit and Non-Social Security Equivalent Benefit.
Form 1098 - Interest You Paid
Interest is an amount you pay for the use of borrowed money.
Form 1099-R - Qualified Charitable Distributions
A qualified charitable distribution (QCD) is an otherwise taxable distribution from an IRA (other than an ongoing SEP or SIMPLE IRA) owned by an individual who is age 70½ or more at the time of the distribution that is paid directly from the IRA to a qualified charity.
Form 5498 - IRA Contribution, ABLE Contribution, and HSA and Coverdell Information
These forms are typically issued by the trustee of the IRA or issuer of the HSA/Archer MSA on a version of Form 5498.
Form 1098-C - Contributions of Motor Vehicles, Boats, and Airplanes
Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes is a source document that a charitable organization files with the IRS when they receive a donation of a qualified vehicle with a claimed value of more than $500.
Form 1099-OID - Original Issue Discount
Form 1099-OID is used to report original issue discount (OID) and certain other items related to debt instruments sold at a discount to investor/taxpayers.