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Form Item and Box in Which It Should Appear Where To Report if Filing Form 1040 1099-INT Interest income (box 1) See the instructions for Form 1040, line 8a, on page 22 Early withdrawal penalty (box 2) Form 1040, line 30 Interest on U.S. savings bonds and Treasury See the instructions for Form 1040, line 8a, on page 22 obligations (box 3) 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. Tax-exempt interest (box 8) Form 1040, line 8b Specified private activity bond interest (box 9) Form 6251, line 13 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) Schedule E, line 4 (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 60, on page 46 Other (boxes 5, 6, 8, 9, 10, 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 Original issue discount on U.S. Treasury See the instructions on Form 1099-OID obligations (box 6) Investment expenses (box 7) 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 cooperative (boxes 1, 2, 3, and 5) Form 1099-PATR Domestic production activities deduction (box 6) Form 8903, line 21 Credits (boxes 7, 8, and 10) See the instructions on Form 1099-PATR Patron’s AMT adjustment (box 9) Form 6251, line 28 Deduction for small refiner capital costs or Schedule C, C-EZ, or F qualified refinery property (box 10) 1099-Q Qualified education program payments See the instructions for Form 1040, line 21, on page 29 1099-R Distributions from IRAs** See the instructions for Form 1040, lines 15a and 15b, that begin on page 24 Distributions from pensions, annuities, etc. See the instructions for Form 1040, lines 16a and 16b, that begin on page 25 Capital gain (box 3) See the instructions on Form 1099-R 1099-S Gross proceeds from real estate transactions (box Form 4797, Form 6252, or Schedule D. But if the property was your 2) home, see the Instructions for Schedule D to find out if you must report the sale or exchange. Report an exchange of like-kind property on Form 8824 even if no gross proceeds are reported on Form 1099-S. Buyer’s part of real estate tax (box 5) See the instructions for Schedule A, line 6, on page A-5* 1099-SA Distributions from health savings accounts (HSAs) Form 8889, line 14a Distributions from MSAs*** Form 8853 * 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. - 11 -