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Types of Payments

Below is an alphabetic list of some payments and the 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 instructions on a specific type of payment, see the separate instructions in the form(s) listed.

See Form Definitions >

  Type of Payment Report on Form
  Abandonment Form 1099-A
  Accelerated death benefits Form 1099-LTC
  Acquisition of control Form 1099-CAP
  Advance earned income credit Form W-2
  Advance health insurance payments 1099-H
  Agriculture payments Form 1099-G
  Allocated tips Form W-2
  Alternate TAA payments Form 1099-G
  Annuities Form 1099-R
  Archer MSAs:  
 

     Contributions

Form 5498-SA
 

     Distributions

Form 1099-SA
  Attorney, fees and gross proceeds Form 1099-MISC
  Auto reimbursements, employee Form W-2
  Auto reimbursements, nonemployee Form 1099-MISC
  Awards, employee Form W-2
  Awards, nonemployee Form 1099-MISC
  Barter exchange income Form 1099-B
  Bonuses, employee Form W-2
  Bonuses, nonemployee Form 1099-MISC
  Broker transactions Form 1099-B
  Cancellation of debt Form 1099-C
  Capital gain distributions Form 1099-DIV
  Car expense, employee Form W-2
  Car expense, nonemployee Form 1099-MISC
  Changes in capital structure Form 1099-CAP
  Charitable gift annuities Form 1099-R
  Commissions, employee Form W-2
  Commissions, nonemployee Form 1099-MISC
  Commodities transactions Form 1099-B
  Compensation, employee Form W-2
  Compensation, nonemployee Form 1099-MISC
  Contributions of motor vehicles, boats, and airplanes Form 1098-C
  Cost of current life insurance protection Form 1099-R
  Coverdell ESA contributions Form 5498-ESA
  Coverdell ESA distributions Form 1099-Q
  Crop insurance proceeds Form 1099-MISC
  Damages Form 1099-MISC
  Death benefits Form 1099-R
 

     Accelerated

Form 1099-LTC
  Debt cancellation Form 1099-C
  Dependent care payments Form W-2
  Direct rollovers Form 1099-Q
Form 1099-R
Form 5498
  Direct sales of consumer products for resale Form 1099-MISC
  Directors' fees Form 1099-MISC
  Discharge of indebtedness Form 1099-C
  Dividends Form 1099-DIV
  Donation of motor vehicle Form 1098-C
  Education loan interest Form 1098-E
  Employee business expense reimbursement Form W-2
  Employee compensation Form W-2
  Excess deferrals, excess contributions, distributions of Form 1099-R
  Fees, employee Form W-2
  Fees, nonemployee Form 1099-MISC
  Fishing boat crew members proceeds Form 1099-MISC
  Fish purchases for cash Form 1099-MISC
  Foreclosures Form 1099-A
  Foreign persons' income Form 1042-S
  401(k) contributions Form W-2
  404(k) dividend Form 1099-DIV
  Gambling winnings Form W-2G
  Golden parachute, employee Form W-2
  Golden parachute, nonemployee Form 1099-MISC
  Grants, taxable Form 1099-G
  Health care services Form 1099-MISC
  Health insurance advance payments 1099-H
  Health savings accounts:  
 

     Contributions

Form 5498-SA
 

     Distributions

Form 1099-SA
  Income attributable to domestic production activities, deduction for Form 1099-PATR
  Income tax refunds, state and local Form 1099-G
  Indian gaming profits paid to tribal members Form 1099-MISC
  Interest income Form 1099-INT
 

     Tax-exempt

Form 1099-INT
  Interest, mortgage Form 1098
  IRA contributions Form 5498
  IRA distributions Form 1099-R
  Life insurance contract distributions Form 1099-R
Form 1099-LTC
  Liquidation, distributions in Form 1099-DIV
  Loans, distribution from pension plan Form 1099-R
  Long-term care benefits Form 1099-LTC
  Medicare Advantage MSAs:  
 

     Contributions

Form 5498-SA
 

     Distributions

Form 1099-SA
  Medical services Form 1099-MISC
  Mileage, employee Form W-2
  Mileage, nonemployee Form 1099-MISC
  Military retirement Form 1099-R
  Mortgage insurance premiums Form 1098
  Mortgage interest Form 1098
  Moving expense Form W-2
  Nonemployee compensation Form 1099-MISC
  Nonqualified deferred compensation:  
 

     Beneficiary

Form 1099-R
 

     Employee

Form W-2
 

     Nonemployee

Form 1099-MISC
  Original issue discount (OID) Form 1099-OID
  Patronage dividends Form 1099-PATR
  Pensions Form 1099-R
  Points Form 1098
  Prizes, employee Form W-2
  Prizes, nonemployee Form 1099-MISC
  Profit-sharing plan Form 1099-R
  Punitive damages Form 1099-MISC
  Qualified plan distributions Form 1099-R
  Qualified tuition program payments Form 1099-Q
  Real estate transactions Form 1099-S
  Recharacterized IRA contributions Form 1099-R
Form Form 5498
  Refund, state and local tax Form 1099-G
  Rents Form 1099-MISC
  Retirement Form 1099-R
  Roth conversion IRA contributions Form 5498
  Roth conversion IRA distributions Form 1099-R
  Roth IRA contributions Form 5498
  Roth IRA distributions Form 1099-R
  Royalties Form 1099-MISC
 

     Timber, pay-as-cut contract

Form 1099-S
  Sales:  
 

     Real estate

Form 1099-S
 

     Securities

Form 1099-B
  Section 1035 exchange Form 1099-R
  SEP contributions Form W-2
Form 5498
  SEP distributions Form 1099-R
  Severance pay Form W-2
  Sick pay Form W-2
  SIMPLE contributions Form W-2
Form 5498
  SIMPLE distributions Form 1099-R
  Student loan interest Form 1098-E
  Substitute payments in lieu of dividends or tax-exempt interest Form 1099-MISC
  Supplemental unemployment Form W-2
  Tax refunds, state and local Form 1099-G
  Tips Form W-2
  Tuition Form 1098-T
  Unemployment benefits Form 1099-G
  Vacation allowance, employee Form W-2
  Vacation allowance, nonemployee Form 1099-MISC
  Wages Form W-2