Building B, Suite 170
Atlanta, GA 30328
(770) 396-6601
www.swerdlin.net
Appendix B
Types of Payments
From http://www.irs.gov/efile/article/0,,id=98114,00.html
Below is an alphabetical list of some payments and the forms to file and report them. However, it is not a complete list of all payments, and the absence of a payment from the list does not indicate that the payment is not reportable. For information on a specific type of payment, see the separate instructions for the form(s) listed.
|
Type of Payment |
Report on Form |
|
Abandonment |
1099-A |
|
Accelerated death benefits |
1099-LTC |
|
Advance earned income credit |
W-2 |
|
Agriculture payments |
1099-G |
|
Allocated tips |
W-2 |
|
Annuities |
1099-R |
|
Attorneys, fees and gross proceeds |
1099-MISC |
|
Auto reimbursements: Employee |
W-2 |
|
Auto reimbursements: Nonemployee |
1099-MISC |
|
Awards: Employee |
W-2 |
|
Awards: Nonemployee |
1099-MISC |
|
Barter exchange income |
1099-B |
|
Bonuses: Employee |
W-2 |
|
Bonuses: Nonemployee |
1099-MISC |
|
Broker transactions |
1099-B |
|
Cancellation of debt |
1099-C |
|
Capital gain distributions |
1099-DIV |
|
Car expense: Employee |
W-2 |
|
Car expense: Nonemployee |
1099-MISC |
|
Charitable gift annuities |
1099-R |
|
Commissions: Employee |
W-2 |
|
Commissions: Nonemployee |
1099-MISC |
|
Commodities transactions |
1099-B |
|
Compensation: Employee |
W-2 |
|
Compensation: Nonemployee |
1099-MISC |
|
Crop insurance proceeds |
1099-MISC |
|
Damages |
1099-MISC |
|
Death benefits |
1099-R |
|
Death benefits:Accelerated |
1099-LTC |
|
Debt cancellation |
1099-C |
|
Dependent care payments |
W-2 |
|
Direct rollovers |
1099-R, 5498 |
|
Direct sales of consumer products for resale |
1099-MISC |
|
Directors fees |
1099-MISC |
|
Discharge of indebtedness |
1099-C |
|
Dividends |
1099-DIV |
|
Education IRA contributions |
5498 |
|
Education IRA distributions |
1099-R |
|
Education loan interest |
1098-E |
|
Employee business expense Reimbursement |
W-2 |
|
Employee compensation |
W-2 |
|
Excess deferrals, excess contributions, distributions of |
1099-R |
|
Fees: Employee |
W-2 |
|
Fees: Nonemployee |
1099-MISC |
|
Fishing boat crew members proceeds |
1099-MISC |
|
Fish purchases for cash |
1099-MISC |
|
Foreclosures |
1099-A |
|
Foreign persons U.S source income |
1042-S |
|
401(k) contributions |
W-2 |
|
404(k) dividend |
1099-DIV |
|
Gambling winnings |
W-2G |
|
Golden parachute: Employee |
W-2 |
|
Golden parachute: Nonemployee |
1099-MISC |
|
Grants, taxable |
1099-G |
|
Health care services |
1099-MISC |
|
Income tax refunds, state and local |
1099-G |
|
Indian gaming profits paid to tribal members |
1099-MISC |
|
Interest income |
1099-INT |
|
Interest, mortgage |
1098 |
|
IRA contributions |
5498 |
|
IRA distributions |
1099-R |
|
Life insurance contract distributions |
1099-R, 1099-LTC |
|
Liquidation, distributions in |
1099-DIV |
|
Loans, distribution from pension plan |
1099-R |
|
Long-term care benefits |
1099-LTC |
|
Medical savings accounts: Contributions |
5498-MSA |
|
Medical savings accounts: Distributions |
1099-MSA |
|
Medicare+Choice Medical Savings Accounts: Contributions |
5498-MSA |
|
Medicare+Choice Medical Savings Accounts: Distributions |
1099-MSA |
|
Medical services |
1099-MISC |
|
Mileage: Employee |
W-2 |
|
Mileage: Nonemployee |
1099-MISC |
|
Military retirement |
1099-R |
|
Mortgage interest |
1098 |
|
Moving expense |
W-2 |
|
Nonemployee compensation |
1099-MISC |
|
Nonqualified plan distribution |
W-2 |
|
Nonqualified plan distribution: Beneficiaries |
1099-R |
|
Original issue discount (OID) |
1099-OID |
|
Patronage dividends |
1099-PATR |
|
Pensions |
1099-R |
|
Points |
1098 |
|
Prizes: Employee |
W-2 |
|
Prizes: Nonemployee |
1099-MISC |
|
Profit-sharing plan |
1099-R |
|
PS 58 costs |
1099-R |
|
Punitive damages |
1099-MISC |
|
Qualified plan distributions |
1099-R |
|
Qualified state tuition program payments |
1099-G |
|
Real estate transactions |
1099-S |
|
Recharacterized IRA contributions |
1099-R, 5498 |
|
Refunds, state and local tax |
1099-G |
|
Rents |
1099-MISC |
|
Retirement |
1099-R |
|
Roth conversion IRA contributions |
5498 |
|
Roth conversion IRA distributions |
1099-R |
|
Roth IRA contributions |
5498 |
|
Roth IRA distributions |
1099-R |
|
Royalties |
1099-MISC |
|
Timber, pay-as-cut contract |
1099-S |
|
Sales: Real estate |
1099-S |
|
Sales: Securities |
1099-B |
|
Section 1035 exchange |
1099-R |
|
SEP contributions |
W-2, 5498 |
|
SEP distributions |
1099-R |
|
Severance pay |
W-2 |
|
Sick pay |
W-2 |
|
SIMPLE contributions |
W-2, 5498 |
|
SIMPLE distributions |
1099-R |
|
Student loan interest |
1098-E |
|
Substitute payments in lieu of dividends or tax-exempt interest |
1099-MISC |
|
Supplemental unemployment |
W-2 |
|
Tax refunds, state and local |
1099-G |
|
Tips |
W-2 |
|
Tuition |
1098-T |
|
Unemployment benefits |
1099-G |
|
Vacation allowance: Employee |
W-2 |
|
Vacation allowance: Nonemployee |
1099-MISC |
|
Wages |
W-2 |