What Goes Where on the Form 1040

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The Internal Revenue Service publishes a really useful chart showing where information from tax documents are reported on Form 1040. The chart is found on pages 10 and 11 in the 2013 Instructions for Form 1040 (pdf), and the chart is also reproduced, verbatim, below. But first, let’s talk about how this chart can help you with your tax return.

This chart provides a map showing where data from a source

document is reported on a target form or schedule.

This chart can be used in two ways. First, it can be used when preparing a tax return. Especially if a person is preparing a tax return using the paper forms, this chart can direct a person to where information gets entered on various tax forms. This can also be used in combination with tax software, especially if the software program has an interface that mimics the layout of the Form 1040.

Secondly, this chart can be helpful when reviewing a tax return. After a person has prepared their tax return using software, the person could print out a draft copy of the tax return, and use this chart to cross-check that data from various source documents has been put in the right places on the tax return.

How to read this chart.

At the top of the chart is a general instruction regarding where tax withholding information is reported on the tax return.

Column 1, “Form,” lists various types of source documents. Form W-2 and Form 1099-MISC are examples

of source documents. These are the tax documents people received in the mail or electronically documenting various types of income and deductions.

Column 2, “Item and Box in Which It Should Appear,” lists various items found on a particular source document.

Column 3, “Where to Report,” describes where the item in column 2 is reported on a tax form or schedule. In some cases, a person may need to refer to instructions or publications from the IRS to determine how an item is reported.

At various places, the IRS puts asterisks, which refer to the footnotes found at the end of the chart.

Now, for the chart itself. This is reproduced from the IRS’s 2013 Instructions for Form 1040 (pdf), pages 10 and 11:

Where To Report Certain Items From 2013 Forms W-2, 1097, 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 62. 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.
FormItem and Box in Which It Should AppearWhere To Report
 W-2Wages, 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 
Archer MSA (box 12, code R)
 Form 8853, line 1
  Employer contributions to a health savings account (box 12, code W) Form 8889, line 9
  Uncollected social security and Medicare or RRTA tax (box 12, code A, B, M, or N) See the instructions for Form 1040, line 60
 W-2GGambling winnings (box 1) Form 1040, line 21 (Schedule C or C-EZ for professional gamblers)
 1097-BTCBond tax credit See Form 8912 and its instructions
 1098Mortgage interest (box 1) 
Points (box 2) 
 Schedule A, line 10, but first see the instructions on Form 1098*
  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-CContributions of motor vehicles, boats, and airplanes Schedule A, line 17
 1098-EStudent loan interest (box 1) See the instructions for Form 1040, line 33*
 1098-MAHomeowner mortgage payments (box 3) Schedule A, but first see the instructions on Form 1098-MA
 1098-TQualified tuition and related expenses 
(box 1)
 See the instructions for Form 1040, line 34, or Form 1040, line 49; but first see the instructions on Form 1098-T*
 1099-AAcquisition or abandonment of secured property See Pub. 4681
 1099-BSales price of stocks, bonds, etc. (box 2a), cost or other basis (box 3), and wash sale loss disallowed (box 5) Form 8949 or Schedule D, whichever applies; see the Instructions for Form 8949
  Bartering (box 7) See Pub. 525
  Aggregate profit or (loss) on contracts (box 12) Form 6781, line 1
 1099-CCanceled debt (box 2) See Pub. 4681
 1099-DIVTotal 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 47, or Schedule A, line 8; but first see the instructions for line 47
  Exempt-interest dividends (box 10) Form 1040, line 8b
  Specified private activity bond interest dividends (box 11) Form 6251, line 12
*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.
 1099-GUnemployment 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
 1099-INTInterest income (box 1) See the instructions for Form 1040, line 8a
  Early withdrawal penalty (box 2) Form 1040, line 30
  Interest on U.S. savings bonds and  
Treasury obligations (box 3)
 See the instructions for Form 1040, line 8a
  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
  Tax-exempt interest (box 8 ) Form 1040, line 8b
  Specified private activity bond interest (box 9) Form 6251, line 12
 1099-KPayment card and third party network transactions  Schedule C, C-EZ, E, or F
 1099-LTCLong-term care and accelerated death benefits See Pub. 525 and the Instructions for Form 8853
 1099-MISCRents (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 60
  Other (boxes 5, 6, 8, 9, 10, 14, and 15b) See the instructions on Form 1099-MISC
 1099-OIDOriginal issue discount (box 1) 
Other periodic interest (box 2) 
 See the instructions on Form 1099-OID
  Early withdrawal penalty (box 3) Form 1040, line 30
  Original issue discount on U.S. Treasury obligations (box 6) See the instructions on Form 1099-OID
  Investment expenses (box 7) Schedule A, line 23
 1099-PATRPatronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5) Schedule C, C-EZ, or For Form 4835; but first see the instructions on Form 1099-PATR
  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-QQualified education program payments See the instructions for Form 1040, line 21
 1099-RDistributions 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
 1099-SGross proceeds from real estate transactions  
(box 2)
 Form 4797, Form 6252, Form 8824, or Form 8949
  Buyer’s part of real estate tax (box 5) See the instructions for Schedule A, line 6*
 1099-SADistributions 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 For 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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