Employment income
Alimony
Capital gains and losses
Pension and annuity income
Social security benefits
Unemployment compensation
Hobby income
Jury duty pay
Prizes, gambling winnings
Rental (Military/International)
|
Business income (or loss) unless trained in Business Income
Sale or conversion of business property
Farm income (or loss)
Rents, royalties, and estate or trust income
Certain broker and barter exchange transactions
Adoption expenses
Long-term healthcare benefits - Form 1099-LTC, copy B
Cancelled Debts
|
Interest
Original Issue Discount interest
Insurance policy proceeds
|
Interest from "2nd-hand" OID (bought after its original issue)
Interest from OID not held all year
|
| Coverdell ESA distribution |
Coverdell ESA distribution more than what taxpayer spent on qualified education expenses |
Ordinary dividends
Capital gain distributions
Nontaxable corporate distributions
|
Dividends reported in box 8 or 9 of 1099-DIV (Cash or noncash liquidation distribution), such as dividend reinvestment, return of capital, and stock dividends |
| Tax refunds |
Tax refunds that reflect deductions, credits, or payments for prior tax years |
