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Where To Report Certain Items From 2009 Forms W-2, 1098, and 1099 IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile for details. If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040, line 61. If you itemize your deductions and any state or local income tax withheld is shown on these forms, include the tax withheld on Schedule A, line 5, unless you elect to deduct state and local general sales taxes. Form Item and Box in Which It Should Appear Where To Report if Filing Form 1040 W-2 Wages, tips, other compensation (box 1) Form 1040, line 7 Allocated tips (box 8) See Wages, Salaries, Tips, etc. on page 21 Advance EIC payment (box 9) Form 1040, line 59 Dependent care benefits (box 10) Form 2441, Part III Adoption benefits (box 12, code T) Form 8839, line 22 Employer contributions to an Archer Form 8853, line 1 MSA (box 12, code R) Employer contributions to a health savings account Form 8889, line 9 (box 12, code W) W-2G Gambling winnings (box 1) Form 1040, line 21 (Schedule C or C-EZ for professional gamblers) 1098 Mortgage interest (box 1) Schedule A, line 10* Points (box 2) } Refund of overpaid interest (box 3) Form 1040, line 21, but first see the instructions on Form 1098* Mortgage insurance premiums (box 4) See the instructions for Schedule A, line 13* 1098-C Contributions of motor vehicles, boats, and Schedule A, line 17 airplanes 1098-E Student loan interest (box 1) See the instructions for Form 1040, line 33, on page 34* 1098-T Qualified tuition and related expenses See the instructions for Form 1040, line 34, on page 35, or Form 1040, (box 1) line 49, on page 40, but first see the instructions on Form 1098-T* 1099-A Acquisition or abandonment of secured property See Pub. 4681 1099-B Stocks, bonds, etc. (box 2) See the instructions on Form 1099-B Bartering (box 3) See Pub. 525 Aggregate profit or (loss) (box 11) Form 6781, line 1 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, on page 22 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, that begin on page D-8 Section 1202 gain (box 2c) See Exclusion of Gain on Qualified Small Business (QSB) Stock in the instructions for Schedule D on page D-4 Collectibles (28%) gain (box 2d) See the instructions for Schedule D, line 18, on page D-8 Nondividend distributions (box 3) See the instructions for Form 1040, line 9a, on page 22 Investment expenses (box 5) Schedule A, line 23 Foreign tax paid (box 6) Form 1040, line 47, or Schedule A, line 8. But first see the instructions for line 47 on page 40. 1099-G Unemployment compensation (box 1) See the instructions for Form 1040, line 19, on page 27. State or local income tax refunds, credits, or See the instructions for Form 1040, line 10, that begin on page 23. If offsets (box 2) box 8 on Form 1099-G is checked, see the box 8 instructions. ATAA 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. - 10 -