Tax forms and income reporting

When a buyer must withhold on a foreign seller's U.S. real estate, the $300,000 and $1 million rules, the 20-day deadline, and Form 8288-A (IRS).

How Form 8233 lets a nonresident alien claim a tax treaty exemption from withholding on personal services pay, and the office or fixed base rule (IRS).

What Form 1099-PATR reports from a cooperative, which boxes matter to members, and what the 2025 instructions say (IRS).

Part of a scholarship can be excluded from income. Learn which uses count as tuition and course costs, and which amounts must be reported.

If you are a partner, you get a Schedule K-1 each year. Learn what it reports, why it is your share, and how distributions affect your basis.

Form 1099-S reports the gross proceeds from certain real estate sales. Learn who sends it, what the boxes show, and when you must report the sale.

Form 1099-DA reports gross proceeds from some digital asset sales. Learn what the broker reports for 2025, what may be missing, and where the sale goes.

Form 1099-B shows what you received when you sold stocks, bonds, or funds through a broker. Learn each box and where it goes on Form 8949.

When the government takes your property, the payment is a condemnation award. Learn when the gain is taxable and how replacement property can postpone it.

Bonuses and awards from your employer are generally income. Learn how prizes are valued, when a promised bonus counts, and the award limit.

Back pay from a settlement or judgment is included in income. Learn what an award can cover, how it is reported, and what records to keep.

Form 8846 gives certain employers a credit for social security and Medicare tax paid on employee tips. Learn who files it for 2025.

No W-2 or 1099-R, or the form is wrong? Learn the steps before Form 4852, the IRS phone number, where to attach it and what to keep.

Tips you did not report to your employer can owe Social Security and Medicare tax. Learn the $20 monthly rule and how Form 4137 figures the tax.

Form 1099-SA reports withdrawals from an HSA, Archer MSA or MA MSA. Learn the box codes, when a withdrawal is not taxable, and which form reports it.

Got a Form 1099-QA for an ABLE account? Learn what boxes 1 to 6 mean, when a distribution is not taxable, and when Form 5329 may apply.

Form 1099-OID reports original issue discount on bonds, notes, and some CDs. Learn what boxes 1 through 4 mean and how to report them.

Form 1099-MISC reports rent, prizes, and other payments of $600 or more. Learn what the form covers and where the amounts go on your return.

Form 1099-LTC reports long-term care and accelerated death benefits paid. Learn what each box means and which copy you get.

Form 1099-H reports health coverage tax credit advance payments made for you. Learn what each box shows and what to check.

Form 1099-DIV Box 7 shows foreign tax paid on your dividends. Learn Box 8 and the rule that can skip Form 1116 for small amounts.

Form 1099-CAP reports cash or stock you received when a corporation changes control or its capital structure. See the boxes and steps.

Got a Form 1099-A? Learn what the boxes mean, when a lender sends it, and how a foreclosure or abandonment can affect your return.

A state tax refund may be taxable if you deducted state tax the year before. Box 2 of Form 1099-G shows the amount. Learn how to check.

How the 2025 no tax on tips and overtime deductions work: eligibility, caps, income phase-outs, W-2 and 1099 reporting, and Schedule 1-A.

How gig workers report 2025 income from Form 1099-NEC: the $600 rule, income without a form, Schedule C, self-employment tax, and records.

Gambling winnings are taxable even when no Form W-2G is issued. Learn what to report, what Form W-2G shows, and when losses can be deducted.

What the main Form W-2 boxes mean, including boxes 1 to 6, box 12 codes, box 13, and box 14, and how to compare your W-2 with pay stubs.

What Form 1099-R reports on pensions, annuities, and IRAs: boxes 1, 2a, 4, and 7, the 10% tax, and where amounts go on Form 1040.

A 529 withdrawal can be tax free for qualified education costs. Form 1099-Q splits the amount into earnings and basis. Learn how to read it.

What Form 1099-K reports, who sends it, and the steps to take before you file. Based on IRS guidance, with examples of sales and personal payments.

What Forms 1099-INT and 1099-DIV report, the $10 threshold, the boxes to check, and how interest and dividends are taxed. IRS-based basics.

When a lender forgives part of a debt, the forgiven amount may be taxable. Learn what Form 1099-C shows, the main exceptions, and how to report it.

Form W-9 gives a payer your taxpayer number. Without a correct number, the payer may withhold 24% as backup withholding. Learn when this applies.

Unemployment benefits are taxable federally. Learn where the amount appears on Form 1099-G, how to choose withholding, and what to plan for.

Form W-4 sets how much tax your employer withholds. Learn the five steps, the 90% and 100% safe harbor rules, and how to avoid an April surprise.

Got a 1099-NEC instead of a W-2? Learn how the income is taxed, why no tax is withheld, and what to set aside before the filing deadline.