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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
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-A
Auto reimbursements:
   Employee . . . . . . . . . . . . . . W-2
   Nonemployee . . . . . . .1099-MISC
Awards:
   Employee . . . . . . . . . . . . . . W-2
   Nonemployee . . . . . . .1099-MISC
Barter exchange income . . . . .1099-B
Bonuses:
   Employee . . . . . . . . . . . . . . W-2
   Nonemployee . . . . . . .1099-MISC
Broker transactions . . . . . . . .1099-B
Cancellation of debt . . . . . . . 1099-C
Capital gain distributions . . 1099-DIV
Car expense:
   Employee . . . . . . . . . . . . . . W-2
   Nonemployee . . . . . . .1099-MISC
Charitable gift annuities . . . . 1099-R
Commissions:
   Employee . . . . . . . . . . . . . . W-2
   Nonemployee . . . . . . .1099-MISC
Commodities transactions . . .1099-B
Compensation:
   Employee . . . . . . . . . . . . . . W-2
   Nonemployee . . . . . . .1099-MISC
Crop insurance proceeds . 1099-MISC
Damages . . . . . . . . . . . .1099-MISC
Death benifits . . . . . . . . . . . 1099-R
   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
Type of Payment Report on Form
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
   Nonemployee . . . . . . . . . 1099-MISC
Fishing boat crew members
   proceeds . . . . . . . . . . . . .1099-MISC
Fish purchases for cash . . . . 1099-MISC
Foreclosures . . . . . . . . . . . . . . 1099-A
Foreign persons' income . . . . . . .1042-S
401(k) contributions . . . . . . . . . . . W-2
401(k) dividend . . . . . . . . . . 1099-DIV
Gambling winnings . . . . . . . . . . W-2G
Golden parachute:
   Employee . . . . . . . . . . . . . . . . .W-2
   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/SEP distributions . . . . . . .1099-R
Life insurance contract
   distributions . . . . . . . . . . . . .1099-R
Liquidation, distributions in . . 1099-DIV
Loans, distribution from
   pension plan . . . . . . . . . 1099-MISC
Long-term care benefits . . . . . 1099-LTC
Medical savings accounts:
   Contributions . . . . . . . . .5498-MSA
   Distributions . . . . . . . . . 1099-MSA
Medicare+Choice Medical Savings Accounts:
   Contributions . . . . . . . . .5498-MSA
   Distributions . . . . . . . . . 1099-MSA
Medical services . . . . . . . . .1099-MISC
Mileage:
   Employee . . . . . . . . . . . . . . . .W-2
   Nonemployee . . . . . . . . .1099-MISC
Military retirement . . . . . . . . . .1099-R
Type of Payment Report on Form
Mortgage interest . . . . . . . . . . . . .1098
Moving expense . . . . . . . . . . . . . .W-2
Nonemployee compensation . 1099-MISC
Nonqualified plan distribution . . . . .W-2
   Beneficiaries . . . . . . . . . . . . . 1099-R
Original issue discount (OID) . .1099-OID
Patronage dividends . . . . . . 1099-PATR
Pension . . . . . . . . . . . . . . . . . .1099-R
Points . . . . . . . . . . . . . . . . . . . . 1098
Prizes:
   Employee . . . . . . . . . . . . . . . . .W-2
   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
   Timber, pay-as-cut contract . . . 1099-S
Roth conversion IRA contributions . 5498
Roth conversion IRA distributions . 1099-R
Roth IRA contributions . . . . . . . . . 5498
Roth IRA distributions . . . . . . . . 1099-R
Sales:
   Real estate . . . . . . . . . . . . . . .1099-S
   Securities . . . . . . . . . . . . . . . 1099-B
Section 1035 exchange . . . . . . . .1099-R
SEP contributions . . . . . . . . . . . . .W-2
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 unemployments . . . . .W-2
Tips . . . . . . . . . . . . . . . . . . . . . .W-2
Tuition . . . . . . . . . . . . . . . . . .1098-T
Unemployment benefits . . . . . . . 1099-G
Vacation allowance:
   Employee . . . . . . . . . . . . . . . . . W-2
   Nonemployee . . . . . . . . . .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.