Form 1040 Instructions - 2015 Page 12

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Form
Item and Box in Which It Should Appear
Where To Report
1099-INT
Interest income (box 1)
See the instructions on Form 1099-INT
Early withdrawal penalty (box 2)
Form 1040, line 30
Interest on U.S. savings bonds and
See the instructions on Form 1099-INT and the instructions for Form 1040, line 8a
Treasury obligations (box 3)
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
Tax-exempt interest (box 8)
Form 1040, line 8b
Specified private activity bond interest (box 9)
Form 6251, line 12
Market discount (box 10)
Form 1040, line 8a
Bond premium (box 11) and bond premium on
See the instructions on Form 1099-INT and Pub. 550
tax-exempt bond (box 13)
1099-K
Payment card and third party network
Schedule C, C-EZ, E, or F
transactions
1099-LTC
Long-term care and accelerated death benefits
See Pub. 525 and the Instructions for Form 8853
1099-MISC
Rents (box 1)
See the Instructions for Schedule E*
Royalties (box 2)
See the Instructions for Schedule E* (for timber, coal, and iron ore royalties, see Pub.
544)*
Other income (box 3)
Form 1040, line 21*
Nonemployee compensation (box 7)
Schedule C, C-EZ, or F; but if you were not self-employed, see the instructions on Form
1099-MISC
Excess golden parachute payments (box 13)
See the instructions for Form 1040, line 62
Other (boxes 5, 6, 8, 9, 10, 14, and 15b)
See the instructions on Form 1099-MISC
1099-OID
Original issue discount (box 1)
See the instructions on Form 1099-OID
Other periodic interest (box 2)
Early withdrawal penalty (box 3)
Form 1040, line 30
Market discount (box 5)
Form 1040, line 8a
Acquisition premium (box 6)
See the instructions on Form 1099-OID and Pub. 550
Original issue discount on U.S. Treasury obligations
See the instructions on Form 1099-OID
(box 8)
Investment expenses (box 9)
Schedule A, line 23
1099-PATR
Patronage dividends and other distributions from a
Schedule C, C-EZ, or F or Form 4835; but first see the instructions on Form 1099-PATR
cooperative (boxes 1, 2, 3, and 5)
Domestic production activities deduction (box 6)
Form 8903, line 23
Credits and other deductions (boxes 7, 8, and 10)
See the instructions on Form 1099-PATR
Patron's AMT adjustment (box 9)
Form 6251, line 27
1099-Q
Qualified education program payments
See the instructions for Form 1040, line 21
1099–QA
Distributions from ABLE accounts
See the instructions for line 21, Form 5329, and Pub. 907
1099-R
Distributions from IRAs**
See the instructions for Form 1040, lines 15a and 15b
Distributions from pensions, annuities, etc.
See the instructions for Form 1040, lines 16a and 16b
Capital gain (box 3)
See the instructions on Form 1099-R
Disability income with code 3 in box 7
See the instructions for Form 1040, line 7
1099-S
Gross proceeds from real estate transactions
Form 4797, Form 6252, Form 8824, or Form 8949
(box 2)
Buyer's part of real estate tax (box 5)
See the instructions for Schedule A, line 6*
1099-SA
Distributions from health savings accounts (HSAs)
Form 8889, line 14a
Distributions from MSAs***
Form 8853
SSA-1099
Social security benefits
See the instructions for lines 20a and 20b
RRB-1099
Railroad retirement benefits
See the instructions for lines 20a and 20b
*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.
**This includes distributions from Roth, SEP, and SIMPLE IRAs.
***This includes distributions from Archer and Medicare Advantage MSAs.
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