Types of Payments

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Types of Payments

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
Acquisition	1099-A
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

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