Instructions For Forms 1099-Sa And 5498-Sa - 2006 Page 24

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Types of Payments
Below is an alphabetic 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 instructions on a specific type of payment, see the separate instructions in the form(s) listed.
Type of Payment
Report on Form
Type of Payment
Report on Form
Abandonment . . . . . . . . . . . . . . . . . . . . . . .
1099-A
Income attributable to domestic production
Accelerated death benefits . . . . . . . . . . . . . .
1099-LTC
activities, deduction for . . . . . . . . . . . . . . .
1099-PATR
Acquisition of control . . . . . . . . . . . . . . . . . .
1099-CAP
Income tax refunds, state and local . . . . . . . . .
1099-G
Indian gaming profits paid to tribal members . . .
1099-MISC
Advance earned income credit . . . . . . . . . . . .
W-2
Advance health insurance payments . . . . . . . .
1099-H
Interest income . . . . . . . . . . . . . . . . . . . . . .
1099-INT
Agriculture payments . . . . . . . . . . . . . . . . . .
1099-G
Tax-exempt . . . . . . . . . . . . . . . . . . . . . . .
1099-INT
Allocated tips . . . . . . . . . . . . . . . . . . . . . . .
W-2
Interest, mortgage . . . . . . . . . . . . . . . . . . . .
1098
Alternate TAA payments . . . . . . . . . . . . . . . .
1099 – G
IRA contributions . . . . . . . . . . . . . . . . . . . . .
5498
Annuities . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-R
IRA distributions . . . . . . . . . . . . . . . . . . . . .
1099-R
Archer MSAs:
Life insurance contract distributions . . . . . . . .
1099-R, 1099-LTC
Contributions . . . . . . . . . . . . . . . . . . . . . .
5498-SA
Liquidation, distributions in . . . . . . . . . . . . . .
1099-DIV
Distributions . . . . . . . . . . . . . . . . . . . . . . .
1099-SA
Loans, distribution from pension plan . . . . . . .
1099-R
Attorney, fees and gross proceeds . . . . . . . . .
1099-MISC
Long-term care benefits . . . . . . . . . . . . . . . .
1099-LTC
Auto reimbursements, employee . . . . . . . . . .
W-2
Medicare Advantage MSAs:
Contributions . . . . . . . . . . . . . . . . . . . . . .
5498-SA
Auto reimbursements, nonemployee . . . . . . . .
1099-MISC
Awards, employee . . . . . . . . . . . . . . . . . . . .
W-2
Distributions . . . . . . . . . . . . . . . . . . . . . . .
1099-SA
Awards, nonemployee . . . . . . . . . . . . . . . . .
1099-MISC
Medical services . . . . . . . . . . . . . . . . . . . . .
1099-MISC
Mileage, employee . . . . . . . . . . . . . . . . . . . .
W-2
Barter exchange income . . . . . . . . . . . . . . . .
1099 – B
Bonuses, employee . . . . . . . . . . . . . . . . . . .
W-2
Mileage, nonemployee . . . . . . . . . . . . . . . . .
1099 – MISC
Bonuses, nonemployee . . . . . . . . . . . . . . . .
1099-MISC
Military retirement . . . . . . . . . . . . . . . . . . . .
1099-R
Mortgage interest . . . . . . . . . . . . . . . . . . . . .
1098
Broker transactions . . . . . . . . . . . . . . . . . . .
1099-B
Cancellation of debt . . . . . . . . . . . . . . . . . . .
1099-C
Moving expense . . . . . . . . . . . . . . . . . . . . .
W-2
Capital gain distributions . . . . . . . . . . . . . . . .
1099-DIV
Nonemployee compensation . . . . . . . . . . . . .
1099-MISC
Car expense, employee . . . . . . . . . . . . . . . .
W-2
Nonqualified deferred compensation distribution:
Car expense, nonemployee . . . . . . . . . . . . . .
1099-MISC
Beneficiary . . . . . . . . . . . . . . . . . . . . . . . .
1099-R
Changes in capital structure . . . . . . . . . . . . . .
1099-CAP
Employee . . . . . . . . . . . . . . . . . . . . . . . .
W-2
Charitable gift annuities . . . . . . . . . . . . . . . .
1099-R
Nonemployee . . . . . . . . . . . . . . . . . . . . . .
1099-MISC
Commissions, employee . . . . . . . . . . . . . . . .
W-2
Original issue discount (OID) . . . . . . . . . . . . .
1099-OID
Commissions, nonemployee . . . . . . . . . . . . .
1099-MISC
Patronage dividends . . . . . . . . . . . . . . . . . . .
1099-PATR
Commodities transactions . . . . . . . . . . . . . . .
1099-B
Pensions . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-R
Compensation, employee . . . . . . . . . . . . . . .
W-2
Points . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1098
Prizes, employee . . . . . . . . . . . . . . . . . . . . .
W-2
Compensation, nonemployee . . . . . . . . . . . . .
1099-MISC
Contributions of motor vehicles, boats, and
Prizes, nonemployee . . . . . . . . . . . . . . . . . .
1099-MISC
airplanes . . . . . . . . . . . . . . . . . . . . . . . . .
1098-C
Profit-sharing plan . . . . . . . . . . . . . . . . . . . .
1099-R
Cost of current life insurance protection . . . . . .
1099-R
Punitive damages . . . . . . . . . . . . . . . . . . . .
1099-MISC
Coverdell ESA contributions . . . . . . . . . . . . .
5498-ESA
Qualified plan distributions . . . . . . . . . . . . . . .
1099-R
Coverdell ESA distributions . . . . . . . . . . . . . .
1099-Q
Qualified tuition program payments . . . . . . . . .
1099-Q
Crop insurance proceeds . . . . . . . . . . . . . . .
1099-MISC
Real estate transactions . . . . . . . . . . . . . . . .
1099-S
Damages . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-MISC
Recharacterized IRA contributions . . . . . . . . .
1099-R, 5498
Death benefits . . . . . . . . . . . . . . . . . . . . . . .
1099-R
Refund, state and local tax . . . . . . . . . . . . . .
1099-G
Accelerated . . . . . . . . . . . . . . . . . . . . . . .
1099-LTC
Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-MISC
Debt cancellation . . . . . . . . . . . . . . . . . . . . .
1099-C
Retirement . . . . . . . . . . . . . . . . . . . . . . . . .
1099-R
Dependent care payments . . . . . . . . . . . . . . .
W-2
Roth conversion IRA contributions . . . . . . . . .
5498
Direct rollovers . . . . . . . . . . . . . . . . . . . . . .
1099-Q, 1099-R,
Roth conversion IRA distributions . . . . . . . . . .
1099-R
5498
Roth IRA contributions . . . . . . . . . . . . . . . . .
5498
Direct sales of consumer products for resale . . .
1099-MISC
Roth IRA distributions . . . . . . . . . . . . . . . . . .
1099-R
Directors’ fees . . . . . . . . . . . . . . . . . . . . . . .
1099-MISC
Royalties . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-MISC
Discharge of indebtedness . . . . . . . . . . . . . .
1099-C
Timber, pay-as-cut contract . . . . . . . . . . . .
1099-S
Dividends . . . . . . . . . . . . . . . . . . . . . . . . . .
1099-DIV
Sales:
Education loan interest . . . . . . . . . . . . . . . . .
1098-E
Real estate . . . . . . . . . . . . . . . . . . . . . . .
1099-S
Employee business expense reimbursement . .
W-2
Securities . . . . . . . . . . . . . . . . . . . . . . . .
1099-B
Employee compensation . . . . . . . . . . . . . . . .
W-2
Section 1035 exchange . . . . . . . . . . . . . . . .
1099-R
Excess deferrals, excess contributions,
SEP contributions . . . . . . . . . . . . . . . . . . . .
W-2, 5498
distributions of . . . . . . . . . . . . . . . . . . . . .
1099-R
SEP distributions . . . . . . . . . . . . . . . . . . . . .
1099-R
Fees, employee . . . . . . . . . . . . . . . . . . . . . .
W-2
Severance pay . . . . . . . . . . . . . . . . . . . . . .
W-2
Fees, nonemployee . . . . . . . . . . . . . . . . . . .
1099-MISC
Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . . .
W-2
Fishing boat crew members proceeds . . . . . . .
1099-MISC
SIMPLE contributions . . . . . . . . . . . . . . . . . .
W-2, 5498
Fish purchases for cash . . . . . . . . . . . . . . . .
1099-MISC
SIMPLE distributions . . . . . . . . . . . . . . . . . .
1099-R
Foreclosures . . . . . . . . . . . . . . . . . . . . . . . .
1099-A
Student loan interest . . . . . . . . . . . . . . . . . .
1098-E
Foreign persons’ income . . . . . . . . . . . . . . . .
1042-S
Substitute payments in lieu of dividends or
401(k) contributions . . . . . . . . . . . . . . . . . . .
W-2
tax-exempt interest . . . . . . . . . . . . . . . . . .
1099-MISC
404(k) dividend . . . . . . . . . . . . . . . . . . . . . .
1099-DIV
Supplemental unemployment . . . . . . . . . . . . .
W-2
Gambling winning . . . . . . . . . . . . . . . . . . . .
W-2G
Tax refunds, state and local . . . . . . . . . . . . . .
1099-G
Golden parachute, employee . . . . . . . . . . . . .
W-2
Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
W-2
Golden parachute, nonemployee . . . . . . . . . .
1099-MISC
Tuition . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1098-T
Grants, taxable . . . . . . . . . . . . . . . . . . . . . .
1099-G
Unemployment benefits . . . . . . . . . . . . . . . .
1099-G
Health care services . . . . . . . . . . . . . . . . . . .
1099-MISC
Vacation allowance, employee . . . . . . . . . . . .
W-2
Health insurance advance payments . . . . . . . .
1099-H
Vacation allowance, nonemployee . . . . . . . . .
1099-MISC
Health savings accounts:
Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . .
W-2
Contributions . . . . . . . . . . . . . . . . . . . . . .
5498-SA
Distributions . . . . . . . . . . . . . . . . . . . . . . .
1099-SA
GEN-20

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