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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.

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	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