Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 11
ADVERTISEMENT
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
27 
28 
29 
30 
31 
32 
33 
34 
35 
36 
37 
38 
39 
40 
41 
42 
43 
44 
45 
46 
47 
48 
49 
50 
51 
52 
53 
54 
55 
56 
57 
58 
59 
60 
61 
62 
63 
64 
65 
66 
67 
68 
69 
70 
71 
72 
73 
74 
75 
76 
77 
78 
79 
80 
81 
82 
83 
84 
85 
86 
87 
88 
89 
90 
91 
92 
93 
94 
95 
96 
97 
98 
99 
100 
101 
102 
103 
104 
105 
106 
107 Where To Report Certain Items From 2017 Forms W-2, 1095, 1097, 1098, and
1099
File electronically. You may be eligible for free tax software that will take the guesswork out of preparing your return. Free File
makes available free brand-name software and free e-file. Visit
IRS.gov/FreeFile
for details.
If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 64. If any state or local
income tax withheld is shown on these forms and you deduct state and local income taxes on Schedule A, line 5, include the tax
withheld in your deduction on that line.
Form
Item and Box in Which It Should Appear
Where To Report
W-2
Wages, tips, other compensation (box 1)
Form 1040, line 7
Allocated tips (box 8)
See Wages, Salaries, Tips, etc.
Dependent care benefits (box 10)
Form 2441, Part III
Adoption benefits (box 12, code T)
Form 8839, line 20
Employer contributions to an
Form 8853, line 1
Archer MSA (box 12, code R)
Employer contributions to a health savings account (box 12,
Form 8889, line 9
code W)
Uncollected social security and Medicare or RRTA tax
See the instructions for Form 1040, line 62
(box 12, code A, B, M, or N)
W-2G
Reportable winnings (box 1)
Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
1095-A
Advance payment of premium tax credit (line 33, column c)
See Form 8962 and its instructions
1097-BTC
Bond tax credit
See Form 8912 and its instructions
1098
Mortgage interest (box 1)
Schedule A, line 10, but first see the instructions on Form 1098*
Refund of overpaid interest (box 4)
Form 1040, line 21, but first see the instructions on Form 1098*
Points (box 6)
Schedule A, line 10, but first see the instructions on Form 1098*
1098-C
Contributions of motor vehicles, boats, and airplanes
Schedule A, line 17
1098-E
Student loan interest (box 1)
See the instructions for Form 1040, line 33*
1098-MA
Homeowner mortgage payments (box 3)
Schedule A, but first see the instructions on Form 1098-MA
1099-A
Acquisition or abandonment of secured property
See Pub. 4681
1099-B
Sales price of stocks, bonds, etc. (box 1d), cost or other
Form 8949 or Schedule D, whichever applies; see the Instructions for Form 8949
basis (box 1e), and adjustments (boxes 1f and 1g)
Aggregate profit or (loss) on contracts (box 11)
Form 6781, line 1
Bartering (box 13)
See Pub. 525
1099-C
Canceled debt (box 2)
See Pub. 4681
1099-DIV
Total ordinary dividends (box 1a)
Form 1040, line 9a
Qualified dividends (box 1b)
See the instructions for Form 1040, line 9b
Total capital gain distributions (box 2a)
Form 1040, line 13, or, if required, Schedule D, line 13
Unrecaptured section 1250 gain (box 2b)
See the instructions for Schedule D, line 19
Section 1202 gain (box 2c)
See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for
Schedule D
Collectibles (28%) gain (box 2d)
See the instructions for Schedule D, line 18
Nondividend distributions (box 3)
See the instructions for Form 1040, line 9a
Investment expenses (box 5)
Schedule A, line 23
Foreign tax paid (box 6)
Form 1040, line 48, or Schedule A, line 8; but first see the instructions for line 48
Exempt-interest dividends (box 10)
Form 1040, line 8b
Specified private activity bond interest dividends (box 11)
Form 6251, line 12
1099-G
Unemployment compensation (box 1)
See the instructions for Form 1040, line 19
State or local income tax refunds, credits, or offsets (box 2)
See the instructions for Form 1040, line 10, and if box 8 on Form 1099-G is checked, see the
box 8 instructions
RTAA payments (box 5)
Form 1040, line 21
Taxable grants (box 6)
Form 1040, line 21*
Agriculture payments (box 7)
See the Instructions for Schedule F or Pub. 225*
Market gain (box 9)
See the Instructions for Schedule F
*If the item relates to an activity for which you are required to file Schedule C, C-EZ, E, or F or Form 4835, report the taxable or deductible amount allocable to the activity on that schedule or form
instead.
-11-
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial