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ALPHABETICAL LIST OF TYPES OF PAYMENTS

A question that comes up often is "What form do I use for various payments?" The following is an alphabetical list of some payments and the forms to file to report them. The list was developed to help you determine which form to file. 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.

Type of Payment Report on Form
Abandonment: 1099-A
Advance earned income credit: W-2
Agriculture payments: 1099-G
Allocated tips: W-2
Annuities: 1099-R
Auto reimbursements: W-2, 1099-MISC
Awards: W-2, 1099-MISC
Barter exchange income: 1099-B
Bonuses: W-2, 1099-MISC
Broker transactions: 1099-B
Cancellation of debt: 1099-C
Car expense: W-2, 1099-MISC
Charitable gift annuities: 1099-R
Christmas bonuses: W-2, 1099-MISC
Commissions: W-2, 1099-MISC
Commodities transactions: 1099-B
Compensation: W-2, 1099-MISC
Crop insurance proceeds: 1099-MISC
Damages: 1099-MISC
Debt cancellation: 1099-C
Dependent care payments: :W-2
Directors' fees: 1099-MISC
Direct rollovers: 1099-R, 5498
Direct sales of consumer for resale: 1099-MISC
Discharge of indebtedness: 1099-C
Dividends: 1099-DIV
Education expense reimbursements: W-2, 1099-MISC
Employee business expense: W-2
Employee Compensation: W-2
Excess deferrals, excess distributions of: 1099-R
Fees: W-2, 1099-MISC
Fishing boat crew members: 1099-MISC
Foreclosures: 1099-A
Foreign persons' income: 1042-S
401(k) contributions: W-2
404(k) dividend: 1099-DIV
Gambling winnings: W-2G
Golden parachute: W-2, 1099-MISC
Grants, taxabe: 1099-G
Health care services: 1099-MISC
Income tax refunds, state local: 1099-G
Type of Payment Report on Form
Indian gaming profits to tribal members: 1099-MISC
Interest income: 1099-INT
Interest, mortgage: .1098
IRA contributions :5498
IRA/SEP distributions: 1099-R
Life insurance contract: 1099-R
Liquidation, distributions in: 1099-DIV
Medical services: 1099-MISC
Mileage: W-2, 1099-MISC
Military retirement: 1099-R
Mortgage interest: 1098
Moving expense: W-2
Nonemployee compensation: 1099-MISC
Nonqualified plan distribution: W-2, 1099-R
Original issue discount (OID): 1099-OID
Patronage dividends: 1099-PATR
Pension: 1099-R
Points: 1098
Prizes: W-2, 1099-MISC
Profit-sharing plan: 1099-R
PS 58 costs: 1099-R
Qualified plan distributions: 1099-R
Real estate transactions: 1099-S
Refunds, state and local tax: 1099-G
Rents: 1099-MISC
Retirement: 1099-R
Royalties: 1099-MISC
Royalties, pay-as-cut contract: 1099-S
Sales estate: 1099-S, 1099-B
Section 1035 exchange: 1099-R
SEP contributions: W-2
SEP distributions: 1099-R
Severance pay: W-2
Sick pay: W-2
Substitute payments in lieu of or tax-exempt: 1099-MISC
Supplemental unemployments: W-2
Tips: W-2
Unemployment benefits: 1099-G
Vacation allowance: W-2, 1099-MISC
Wages: W-2

 

STATE DIRECTORY
STATE NUMBER OF
PARTS REQUIRED
STATE NUMBER OF
PARTS REQUIRED
FORM
W-2
1099 FORM
W-2
1099
Alabama * 6 4 Montana 6 4
Alaska 4 3 Nebraska 6 3
Arizona 6 4 Nevada 4 3
Arkansas 6 4 New Hampshire 4 3
California 6 4 New Jersey 6 3
Colorado 6 3 New Mexico 6 3
Connecticut 6 4 New York 6 4
Delaware * 6 4 New York City 6 4
Dist. of Columbia 6 4 North Carolina 6 4
Florida 4 3 North Dakota 6 4
Georgia 6 4 Ohio * 6 3
Hawaii 6 4 Oklahoma 6 4
Idaho 6 4 Oregon 6 4
Illinois 6 3 Pennsylvania * 6 4
Indiana 6 4 Rhode Island 6 3
Iowa 6 4 South Carolina 6 4
Kansas 6 4 South Dakota 4 3
Kentucky * 6 3 Tennessee 4 3
Louisiana 6 4 Texas 4 3
Maine 6 3 Utah 6 4
Maryland 6 3 Vermont 6 3
Massachusetts 6 4 Virginia 6 4
Michigan * 6 3 Washington 4 3
Minnesota 6 4 West Virginia 6 3
Mississippi 6 4 Wisconsin 6 4
Missouri * 6 4 Wyoming 4 3
* Certain cities in Alabama, Delaware, Kentucky, Michigan, Missouri, Ohio and
Pennsylvania will require our 8-part all purpose form.

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