Laser 1098 Forms & Miscellaneous Forms

Transcription

1 Lase 1098 Foms & Miscellaneous Foms W-5151 W-LW3 Lase W-3 Tansmittal W-L1096 Lase 1096 Tansmittal W-5150 Fom W-3 Tansmittal of income must accompany W-2 Foms filed with SSA Continuous design fo sevice bueaus, paying agents o distibuting agents that file W-3 s fo each of thei clients Use fom 1096 to summeize and tansmit all 1099 Foms Payes filing etuns on pape foms must use sepeate tansmittal, Fom 1096 fo each diffeent type of fom W-LW3C W-1095C Use this fom to tansmit Copy A of W-2C, Coected wage and tax statement Employe Povided Health Insuance Offe & Coveage

2 TAX TIME 2018 Tax Foms Catalog Lase Official Fomat W-2 Foms Individual Packs Table of Contents Fom Changes fo 2018 W-LW2B Fedeal Copy B t W-LW2A Fedeal Copy A t W-LW2CLW22 Employee Copy C/2 t W-2 W-2 Foms Individual Packs3 W-2 Packaged Sets 4-6 W-2 Combined Fomat7 W-2 Blank Fomat 8 Pessue Seal W-2 & 1099 W-2 Pessue Seal Foms Pessue Seal Misc 10 Pessue Seal Equipment10 Lase Lase Packaged Sets Foms / 1099 MISC Foms Envelopes Regula Gum Seal o Envelopes 15 Lase FomsBC Lase Miscellaneous FomsBC Electonic Filing Infomation W-2 Foms must be filed electonically o on pape Mag-Media filing will no longe be accepted by the Social Secuity Administation (SSA) as of Febuay 28, 2006 When to file electonically The govenment equies that s/payes who file 250 o moe of the same fom with the IRS/SSA must file Copy A infomation electonically Othe Infomation Retuns If you ae equied to file 250 o moe etuns on Fom 1098, 1099A, 1099G, 1099MISC, 1099R, 1099S, 5498 o W-2G you ae equied to file electonically Fo detemining the numbe of etuns you ae equied to file count each type of fom sepaately, fo example, if you must file 300 Fom 1098 and MISC, you ae not equied to file Fom 1099MISC electonically, but you must file Fom 1098 electonically Fo infomation concening electonic filing o infomation about a waive, contact: Intenal Revenue Sevice Attn: Extension of Time Coodinato, 230 Muall Dive Mail Stop; 4360 Keaneysville, WV 25430; Telephone: (304) The following etuns may be filed electonically to the IRS: 1099A 1099B 1099C 1099CAP 1099DIV 1099G 1099H 1099K 1099INT 1099LTC 1099MISC 1099OID 1099PATR 1099Q 1099R 1099SA 1099S 1042S C 1098E 1098MA 1098T ESA 5498SA W2G W-2 Foms ae filed to the Social Secuity Administation W-LW2CA t W-LW2CB t W-LW2D1 Employe Copy D State/City Copy1 t W-LW2CD1 t W-LW2CC t 5 W-3 Tansmital Foms Included with each RED Fedeal Copy A Fom Odeing Individual W-2 Lases made easy W Gum Seal o Official Fomat W-2 s - each sheet of the W-2 contains infomation fo two employees and is pinted as a sepaate batch All Copy A s, Copy B s, Copy C s etc ae pinted sepaately The employee copies must be collated fo envelope insetion Ou lase W-2 s ae sold in packages of /2 x 11 sheets yielding 100 individual W-2 copies If fo example, you want to ode the equivalent of pat W-2 s, you would ode as follows: Combined and Blank Fomat W-2 s (See pages 6 and 7) these pepinted combined and blank fomats ae designed to pint all employee s copies on one sheet These combined and blank fomats eliminate collating Just fold and put in a matching window envelope Fo example, the L4UP contains employee s Copies B, C, 2, and 2 pepinted on one 8 1/2 x 11 sheet Ou lase W-2 combined and blank fomats ae sold in packages of 50 sheets yielding 50 employee s copies Most fomats ae also available with s copies, Copy D and state Copy 1, combined the combined and blank foms ae ideal fo electonic filing (if filing Copy A to the Social Secuity Administation, you must use the official fomat Fedeal Copy A) (Note: blank fomats may not wok with ou stock envelopes, please equest samples fo testing) Item Quantity of Packages W-LW2A 1 W-LW2B 1 W-LW2D1 2 2 W-LW2CLW22 2 3

3 Lase Official Fomat W-2 Foms Packaged Sets W-2 Lase Packaged Blank Set 4-pat (50 Employees) w/gum seal envelope W-95211E W-95211E 50-W-LW2B 50-W-LW2CLW22 50-W-LW2D1 50-W W W-2 Lase Packaged Blank Set 4-pat (20 Employees) w/self-seal envelope W-95204ES W-95204ES 20 W-LW2A 20 W-LW2B 20 W-LW2CLW22 20 W-LW2D1 3 W-LW DWCL W-2 Lase Packaged Blank Set 4-pat (50 Employees) w/self-seal envelope W-95211ES W-95211ES 50-W-LW2B 50-W-LW2CLW22 50-W-LW2D1 50- W-2 Lase Packaged Blank Set 4-pat (20 Employees) w/self-seal envelope W-95206ES W-95206ES 20 W-LW2A 20 W-LW2B 40 W-LW2CLW22 40 W-LW2D1 3 W-LW3 20 W-2 Lase Packaged Blank Set 6-pat (50 Employees) W-5746 W-LW2A W-LW2NB W-L4BL W-LW3 W W-LW2NB 50-W-L4BL W-2C Lase Packaged Blank Set 4-pat (50 Employees) W-5317 W-LW2CA W-LW2CB W-LW2CD1 W-LW2C2 W W-LW2CA 50 W-LW2CB 50 W-LW2CD1 50 W-LW2C2 3 LW3C 3 W-LW3 Tansmital Foms Included with Each Set 3 LW3C Tansmital Foms Included with Each Set 4 5

4 Packaged Sets with and without Envelopes, Available in 4 o 6 copies Lase W-2 Combined Foms Ideal fo Electonic Filing W-2 Lase Packaged Blank Set 6-pat (50 Employees) w/gum seal envelope W-95212E W-95212E 50-W-LW2B 100-W-LW2CLW W-LW2D1 50-W W-L4UP Lase W-2 Employee s Copies B,C, 2 & 2 combined (50 Pack) Use envelope W o W fo self-seal W-L4UP W-L4DN Lase W-2 4-UP Hoizontal Altenate N Style (50 Pack) Use envelope W o W fo self-seal W-L4DN W DWCL W-2 Lase Packaged Blank Set 6-pat (50 Employees) w/self-seal envelope W-95212ES W W W-95212ES 50-W-LW2B 100-W-LW2CLW W-LW2D1 50- Impotant Tax Retun Document Enclosed AVAILABLE W W-L87 Lase W-2 4-UP Hoizontal Employee s Copies B,C, 2 & 2 combined (50 Pack) Use envelope W o W fo seal-seal DW4S DW4DN AVAILABLE W The pe-packaged W-2 Sets include 4 o 6 copies depending on you state and local equiements Easy odeing! Lase W-2 Packaged Sets Available with & without envelopes The pepackaged W-2 Sets include 4 o 6 copies depending on you state and local equiements Each Set = 50 Employees and contains 25 sheets of Copies A, B, C, D (and 1 and 2) The Set is available with 50 egula W envelopes o 50 Self-Seal envelopes Note: The W-2 copies ae packaged individually (see page 3) W DW387 AVAILABLE self-seal W

5 Lase W-2 Blank & Combined Foms Ideal fo Electonic Filing THESE COMBINED FORMATS ELIMINATE COLLATING! JUST FOLD AND PUT IN AN ENVELOPE W-L4BL Lase W-2, 4-UP Blank Face with W-2 Backe Instuctions Pessue Seal W-2 Foms The Pessue Seal W-2 foms ae available as an 11 V-fold and 14 EZ-fold (Eccentic Z fold) with pinted and blank fomats These ae appoved and patented fomats with the most secue glue pattens available Note the listing below fo ou complete offeing Please contact custome sevice fo examples of the Pessue Seal poduct to test with you lase and sealing equipment W-PS1288 W-2 Blank 4-UP Hoizontal with backe instuctions 14 EZ-Fold W-L4BL W-PS1289 W-2 Blank 4-UP Box with backe instuctions 14 EZ-Fold W-L4BL Backe Instuctions Do you have to file? Refe to the Fom 1040 instuctions to detemine if you may be eligible fo a efund if box 2 shows an amount o if you ae eligible fo any cedit Eaned income cedit (EIC) ou may be able to take the EIC fo 2017 if you adjusted goss income (AGI) is less than a cetain amount The amount of the cedit is based on income and family size Wokes without childen could qualify fo a smalle cedit ou and any qualifying childen must have valid social secuity numbes (SSNs) ou can t take the EIC if you investment sevices povided while you wee an inmate at a penal institution Fo 2017 income limits and moe infomation, visit wwwisgov/eitc Also see Pub 596, Eaned Income Cedit Any EIC that is moe than you tax liability is efunded to you, but only if you file a tax etun Clegy and eligious wokes If you aen t subject to social secuity and Medicae taxes, see Pub 517, Social Secuity and Othe Infomation fo Membes of the Clegy and Religious Wokes Coections If you name, SSN, o addess is incoect, coect Copies B, C, and 2 and ask you to coect you employment ecod Be sue to the Social Secuity Administation (SSA) to coect any name, SSN, o money amount eo epoted to the SSA on Fom W-2 Be sue to get you copies of with you tax etun If you name and SSN ae coect but aen t the same as shown on you social secuity cad, you should ask fo a new cad that ou also may visit the SSA at wwwssagov Cost of -sponsoed health coveage (if such cost is povided by the ) The epoting in box 12, using code DD, of the cost of -sponsoed health coveage is fo you infomation only The amount epoted with code DD is not taxable Cedit fo excess taxes If you had moe than one in 2017 and moe than $7,88640 in social secuity and/o Tie 1 aiload etiement (RRTA) taxes wee withheld, you may be able to claim a cedit fo the excess against you fedeal income tax If you had moe than one aiload and moe than $4,63050 in Tie 2 RRTA tax was withheld, you also may be able to claim a cedit See you Fom 1040 o Fom 1040A instuctions and Pub 505, Tax Withholding and Estimated Tax Instuctions fo Employee Box 1 Ente this amount on the wages line of you tax etun Box 2 Ente this amount on the fedeal income tax withheld line of you tax etun Box 5 ou may be equied to epot this amount on Fom 8959, Additional will be cedited to you Box 9 by you softwae This code assists the IRS in validating the W-2 data submitted geneally limited to a total of $18,000 ($12,500 if you only have SIMPLE plans; $21,000 fo section 403(b) plans if you qualify fo the 15-yea ule explained in Howeve, if you wee at least age 50 in 2017, you may have line instuctions fo Fom 1040 Note: If a yea follows code D though H, S,, AA, BB, o EE, you made a make-up pension contibution fo a pio yea(s) when you wee in militay e whethe you made excess defeals, conside these amounts sevice T fo the yea shown, not the cuent yea If no yea is shown, the contibutions ae fo the cuent yea A Uncollected social secuity o RRTA tax on tips Include this tax on Fom 1040 See Othe Taxes in the Fom 1040 instuctions B Uncollected Medicae tax on tips Include this tax on Fom 1040 See Othe Taxes in the Fom 1040 instuctions C Taxable cost of goup-tem life insuance ove $50,000 (included in boxes 1, 3 (up to social secuity wage base), and 5) D Elective defeals to a section 401(k) cash o defeed aangement Also includes defeals unde a SIMPLE etiement account that is pat of a section 401(k) aangement E Elective defeals unde a section 403(b) salay eduction ageement F Elective defeals unde a section 408(k)(6) salay eduction SEP G Elective defeals and contibutions (including nonelective defeals) to a section 457(b) defeed compensation plan H Elective defeals to a section 501(c)(18)(D) tax-exempt oganization plan See Adjusted Goss Income in the Fom 1040 instuctions fo how to deduct J Nontaxable sick pay (infomation only, not included in boxes 1, 3, o 5) K 20% excise tax on excess golden paachute payments See Othe Taxes in the Fom 1040 instuctions L Substantiated employee business expense eimbusements (nontaxable) M Uncollected social secuity o RRTA tax on taxable cost of goup-tem life insuance ove $50,000 (fome employees only) See Othe Taxes in the Fom 1040 instuctions N Uncollected Medicae tax on taxable cost of goup-tem life insuance ove $50,000 (fome employees only) See Othe Taxes in the Fom 1040 instuctions P Excludable moving expense eimbusements paid diectly to employee (not included in boxes 1, 3, o 5) Q Nontaxable combat pay See the instuctions fo Fom 1040 o Fom 1040A fo details on epoting this amount R Employe contibutions to you Ache MSA Repot on Fom 8853, Ache MSAs and Long-Tem Cae Insuance Contacts S Employee salay eduction contibutions unde a section 408(p) SIMPLE plan box 1) Complete Fom 8839, Qu Adoption Expenses, to compute any taxable and nontaxable amounts V Income fom execise of nonstatutoy stock option(s) (included in boxes 1, 3 (up to social secuity wage base), and 5) See Pub 525, Taxable and Nontaxable Income, fo epoting equiements W Employe contibutions (including amounts the employee elected to contibute using a section 125 (cafeteia) plan) to you health savings account Repot on Fom 8889, Health Savings Accounts (HSAs) ed compensation plan Defeals unde a section 409A ed compensation plan that fails to satisfy section 409A This amount is also included in box 1 It is subject to an additional 20% tax plus inteest See Othe Taxes in the Fom 1040 instu The W-L4BL is the most Popula 4-Up Blank Fomat! Box 10 This amount includes the total dependent ca paid to you o incued on you behalf (including amounts fom a section 125 (cafeteia) plan) Any amount ove $5,000 is also included in box 1 Complete Fom 2441, Child and Dependent Cae Expenses, to compute any taxable and nontaxable amounts Box 11 This amount is (a) epoted in box 1 if it is a distibution made to you ed compensation o nongovenmental section 457(b) f plan o (b) included in box 3 and/o 5 if it is a pio yea defeal unde a hat became taxable fo social secuity and Medicae taxes this yea because thee is no longe a substantial isk of fofeitue of you ight to the defeed amount This box shouldn t be used if you had a defeal and a distibution in the same calenda yea If you made a defeal and eceived a distibution in the same calenda yea, and you ae o will be age 62 by the end of the calenda yea Repot of Special Wage Payments, with the Social Secuity Administation and give you a copy Box 12 The following list explains the codes shown in box 12 ou may need this infomation to complete you tax etun Elective defeals (codes D, E, F, and S) and designated Roth contibutions (codes AA, BB, and EE) unde all plans ae W W W-L87B Lase W-2 Cut Sheet Blank Face, 4-UP Hoizontal with W-2 Backe Instuctions W-L87B W-L3BL Lase W-2 3UP B ank w th Backe nstuct ons Pack o 50 W L3BL W-L87B Backe Instuctions Do you have to file? Refe to the Fom 1040 instuctions to detemine if you may be eligible fo a efund if box 2 shows an amount o if you ae eligible fo any cedit Eaned income cedit (EIC) ou may be able to take the EIC fo 2017 if you adjusted goss income (AGI) is less than a cetain amount The amount of the cedit is based on income and family size Wokes without childen could qualify fo a smalle cedit ou and any qualifying childen must have valid social secuity numbes (SSNs) ou can t take the EIC if you investment sevices povided while you wee an inmate at a penal institution Fo 2017 income limits and moe infomation, visit wwwisgov/eitc Also see Pub 596, Eaned Income Cedit Any EIC that is moe than you tax liability is efunded to you, but only if you file a tax etun Clegy and eligious wokes If you aen t subject to social secuity and Medicae taxes, see Pub 517, Social Secuity and Othe Infomation fo Membes of the Clegy and Religious Wokes Coections If you name, SSN, o addess is incoect, coect Copies B, C, and 2 and ask you to coect you employment ecod Be sue to the Social Secuity Administation (SSA) to coect any name, SSN, o money amount eo epoted to the SSA on Fom W-2 Be sue to get you copies of with you tax etun If you name and SSN ae coect but aen t the same as shown on you social secuity cad, you should ask fo a new cad that ou also may visit the SSA at wwwssagov Cost of -sponsoed health coveage (if such cost is povided by the ) The epoting in box 12, using code DD, of the cost of -sponsoed health coveage is fo you infomation only The amount epoted with code DD is not taxable Cedit fo excess taxes If you had moe than one in 2017 and moe than $7,88640 in social secuity and/o Tie 1 aiload etiement (RRTA) taxes wee withheld, you may be able to claim a cedit fo the excess against you fedeal income tax If you had moe than one aiload and moe than $4,63050 in Tie 2 RRTA tax was withheld, you also may be able to claim a cedit See you Fom 1040 o Fom 1040A instuctions and Pub 505, Tax Withholding and Estimated Tax Do you have to file? Refe to the Fom 1040 instuctions to detemine if you may be eligible fo a efund if box 2 shows an amount o if you ae eligible fo any cedit Eaned income cedit (EIC) ou may be able to take the EIC fo 2017 if you adjusted goss income (AGI) is less than a cetain amount The amount of the cedit is based on income and family size Wokes without childen could qualify fo a smalle cedit ou and any qualifying childen must have valid social secuity numbes (SSNs) ou can t take the EIC if you investment the Social Secuity Administation (SSA) to coect any name, SSN, o money amount eo epoted to the SSA on Fom W-2 Be sue to get you copies of with you tax etun If you name and SSN ae coect but aen t the same as shown on you social secuity cad, you should ask fo a new cad that ou also may visit the SSA at wwwssagov Cost of -sponsoed health coveage (if such cost is povided by the ) The epoting in box 12, using code DD, of the cost of -sponsoed health coveage is fo you infomation only The amount epoted with code DD is not taxable Cedit fo excess taxes If you had moe than one in 2017 and moe than $7,88640 in social secuity and/o Tie 1 aiload etiement (RRTA) taxes wee withheld, you may be able to claim a cedit fo the excess against you fedeal income tax If you had moe than one aiload and moe than $4,63050 in Tie 2 RRTA tax was withheld, you also may be able to claim a cedit See you Fom 1040 o Fom 1040A instuctions and Pub 505, Tax Withholding and Estimated Tax may be eligible fo a efund if box 2 shows an amount o if you ae eligible fo any cedit Eaned income cedit (EIC) ou may be able to take the EIC fo 2017 if you adjusted goss income (AGI) is less than a cetain amount The amount of the cedit is based on income and family size Wokes without childen could qualify fo a smalle cedit ou and any qualifying childen must have valid social secuity numbes (SSNs) ou can t take the EIC if you investment sevices povided while you wee an inmate at a penal institution Fo 2017 income limits and moe infomation, visit wwwisgov/eitc Also see Pub 596, Eaned Income Cedit Any EIC that is moe than you tax liability is efunded to you, but only if you file a tax etun Clegy and eligious wokes If you aen t subject to social secuity and Medicae taxes, see Pub 517, Social Secuity and Othe Infomation fo Membes of the Clegy and Religious Wokes Coections If you name, SSN, o addess is incoect, coect Copies B, C, and 2 and ask you to coect you employment ecod Be sue to the Social Secuity Administation (SSA) to coect any name, SSN, o money amount eo epoted to the SSA on Fom W-2 Be sue to get you copies of with you tax etun If you name and SSN ae coect but aen t the same as shown on you social secuity cad, you should ask fo a new cad that Do you have to file? Refe to the Fom 1040 instuctions to detemine if you may be eligible fo a efund if box 2 shows an amount o if you ae eligible fo any cedit Eaned income cedit (EIC) ou may be able to take the EIC fo 2017 if you adjusted goss income (AGI) is less than a cetain amount The amount of the cedit is based on income and family size Wokes without childen could qualify fo a smalle cedit ou and any qualifying childen must have valid social secuity numbes (SSNs) ou can t take the EIC if you investment sevices povided while you wee an inmate at a penal institution Fo 2017 income limits and moe infomation, visit wwwisgov/eitc Also see Pub 596, Eaned Income Cedit Any EIC that is moe than you tax liability is efunded to you, but only if you file a tax etun Clegy and eligious wokes If you aen t subject to social secuity and Medicae taxes, see Pub 517, Social Secuity and Othe Infomation fo Membes of the Clegy and Religious Wokes Coections If you name, SSN, o addess is incoect, coect Copies B, C, and 2 and ask you to coect you employment ecod Be sue to the Social Secuity Administation (SSA) to coect any name, SSN, o money amount eo epoted to the SSA on Fom W-2 Be sue to get you copies of L87B with you tax etun If you name and SSN ae coect but aen t the same as shown on you social secuity cad, you should ask fo a new cad that Box 1 Ente this amount on the wages line of you tax etun Box 2 Ente this amount on the fedeal income tax withheld line of you tax etun Box 5 ou may be equied to epot this amount on Fom 8959, Additional will be cedited to you Box 9 by you softwae This code assists the IRS in validating the W-2 data submitted Box 10 This amount includes the total dependent ca paid to you o incued on you behalf (including amounts fom a section 125 (cafeteia) plan) Any amount ove $5,000 is also included in box 1 Complete Fom 2441, Child and Dependent Cae Expenses, to compute any taxable and nontaxable amounts Box 11 This amount is (a) epoted in box 1 if it is a distibution made to you f ed compensation o nongovenmental section 457(b) plan o (b) included in box 3 and/o 5 if it is a pio yea defeal unde a hat became taxable fo social secuity and Medicae taxes this yea because thee is no longe a substantial isk of fofeitue of you ight to the defeed amount This box shouldn t be used if you had a defeal and a distibution in the same calenda yea If you made a defeal and eceived a distibution in the same calenda yea, and you ae o will be age 62 by the end of the calenda yea Repot of Special Wage Payments, with the Social Secuity Administation and give you a copy Box 12 The following list explains the codes shown in box 12 ou may need this infomation to complete you tax etun Elective defeals (codes D, E, F, and S) and designated Roth contibutions (codes AA, BB, and EE) unde all plans ae Instuctions fo Employee Box 1 Ente this amount on the wages line of you tax etun Box 2 Ente this amount on the fedeal income tax withheld line of you tax etun Box 5 ou may be equied to epot this amount on Fom 8959, Additional will be cedited to you Box 9 by you softwae This code assists the IRS in validating the W-2 data submitted Box 10 This amount includes the total dependent ca paid to you o incued on you behalf (including amounts fom a section 125 (cafeteia) plan) Any amount ove $5,000 is also included in box 1 Complete Fom 2441, Child and Dependent Cae Expenses, to compute any taxable and nontaxable amounts Box 11 This amount is (a) epoted in box 1 if it is a distibution made to you f ed compensation o nongovenmental section 457(b) plan o (b) included in box 3 and/o 5 if it is a pio yea defeal unde a hat became taxable fo social secuity and Medicae taxes this yea because thee is no longe a substantial isk of fofeitue of you ight to the defeed amount This box shouldn t be used if you had a defeal and a distibution in the same calenda yea If you made a defeal and eceived a distibution in the same calenda yea, and you ae o will be age 62 by the end of the calenda yea Repot of Special Wage Payments, with the Social Secuity Administation and give you a copy Box 12 The following list explains the codes shown in box 12 ou may need this infomation to complete you tax etun Elective defeals (codes D, E, F, and S) and designated Roth contibutions (codes AA, BB, and EE) unde all plans ae Instuctions fo Employee Box 1 Ente this amount on the wages line of you tax etun Box 2 Ente this amount on the fedeal income tax withheld line of you tax etun Box 5 ou may be equied to epot this amount on Fom 8959, Additional will be cedited to you Box 9 by you softwae This code assists the IRS in validating the W-2 data submitted Box 10 This amount includes the total dependent ca paid to you o incued on you behalf (including amounts fom a 5208 section 125 (cafeteia) plan) Any amount ove $5,000 is also included in box 1 Complete Fom 2441, Child and Dependent Cae Expenses, to compute any taxable and nontaxable amounts Box 11 This amount is (a) epoted in box 1 if it is a distibution made to you f ed compensation o nongovenmental section 457(b) plan o (b) included in box 3 and/o 5 if it is a pio yea defeal unde a hat became taxable fo social secuity and Medicae taxes this yea because thee is no longe a substantial isk of fofeitue of you ight to the defeed amount This box shouldn t be used if you had a defeal and a distibution in the same calenda yea If you made a defeal and eceived a distibution in the same calenda yea, and you ae o will be age 62 by the end of the calenda yea Repot of Special Wage Payments, with the Social Secuity Administation and give you a copy Box 12 The following list explains the codes shown in box 12 ou may need this infomation to complete you tax etun Elective defeals (codes D, E, F, and S) and designated Roth contibutions (codes AA, BB, and EE) unde all plans ae geneally limited to a total of $18,000 ($12,500 if you only have SIMPLE plans; $21,000 fo section 403(b) plans if you qualify fo the 15-yea ule explained in Howeve, if you wee at least age 50 in 2017, you may have line instuctions fo Fom 1040 Note: If a yea follows code D though H, S,, AA, BB, o EE, you made a make-up pension contibution fo a pio yea(s) when you wee in militay e whethe you made excess defeals, conside these amounts sevice T fo the yea shown, not the cuent yea If no yea is shown, the contibutions ae fo the cuent yea A Uncollected social secuity o RRTA tax on tips Include this tax on Fom 1040 See Othe Taxes in the Fom 1040 instuctions B Uncollected Medicae tax on tips Include this tax on Fom 1040 See Othe Taxes in the Fom 1040 instuctions C Taxable cost of goup-tem life insuance ove $50,000 (included in boxes 1, 3 (up to social secuity wage base), and 5) D Elective defeals to a section 401(k) cash o defeed aangement Also includes defeals unde a SIMPLE etiement account that is pat of a section 401(k) aangement E Elective defeals unde a section 403(b) salay eduction ageement F Elective defeals unde a section 408(k)(6) salay eduction SEP G Elective defeals and contibutions (including nonelective defeals) to a section 457(b) defeed compensation plan H Elective defeals to a section 501(c)(18)(D) tax-exempt oganization plan See Adjusted Goss Income in the Fom 1040 instuctions fo how to deduct J Nontaxable sick pay (infomation only, not included in boxes 1, 3, o 5) K 20% excise tax on excess golden paachute payments See Othe Taxes in the Fom 1040 instuctions L Substantiated employee business expense eimbusements (nontaxable) M Uncollected social secuity o RRTA tax on taxable cost of goup-tem life insuance ove $50,000 (fome employees only) See Othe Taxes in the Fom 1040 instuctions N Uncollected Medicae tax on taxable cost of goup-tem life insuance ove $50,000 (fome employees only) See Othe Taxes in the Fom 1040 instuctions P Excludable moving expense eimbusements paid diectly to employee (not included in boxes 1, 3, o 5) Q Nontaxable combat pay See the instuctions fo Fom 1040 o Fom 1040A fo details on epoting this amount R Employe contibutions to you Ache MSA Repot on Fom 8853, Ache MSAs and Long-Tem Cae Insuance Contacts S Employee salay eduction contibutions unde a section 408(p) SIMPLE plan box 1) Complete Fom 8839, Qu Adoption Expenses, to compute any taxable and nontaxable amounts V Income fom execise of nonstatutoy stock option(s) (included in boxes 1, 3 (up to social secuity wage base), and 5) See Pub 525, Taxable and Nontaxable Income, fo epoting equiements W Employe contibutions (including amounts the employee elected to contibute using a section 125 (cafeteia) plan) to you health savings account Repot on Fom 8889, Health Savings Accounts (HSAs) Defeals unde a section 409A ed compensation plan ed compensation plan that fails to satisfy section 409A This amount is also included in box 1 It is subject to an additional 20% tax plus inteest See Othe Taxes in the Fom 1040 instuctions AA Designated Roth contibutions unde a section 401(k) plan BB Designated Roth contibutions unde a section 403(b) plan DD Cost of -sponsoed health coveage The amount epoted with Code DD is not taxable EE Designated Roth contibutions unde a govenmental section 457(b) plan This amount does not apply to contibutions unde a tax-exempt oganization section 457(b) plan FF aangement Box 13 If the Retiement plan box is checked, special limits may apply to the amount of taditional IRA contibutions you may deduct See Pub 590-A, Contibutions to Individual Retiement Aangements (IRAs) Box 14 Employes may use this box to epot infomation such as state disability insuance taxes withheld, union dues, unifom payments, health insuance pemiums deducted, nontaxable income, educational assistance payments, o a membe of the clegy's pasonage allowance and utilities Raiload s use this box to epot aiload etiement (RRTA) compensation, Tie 1 tax, Tie 2 tax, Medicae tax and Additional Medicae Tax Include tips epoted by the employee to the in aiload etiement (RRTA) compensation Note: Keep Copy C of Fom W-2 fo at least 3 yeas afte the due date fo ng you income tax etun Howeve, to help potect you social secuity benefits, keep Copy C until you begin eceiving social secuity ben, just in case thee is a question about you wok ecod and/o eanings in a paticula yea geneally limited to a total of $18,000 ($12,500 if you only have SIMPLE plans; $21,000 fo section 403(b) plans if you qualify fo the 15-yea ule explained in Howeve, if you wee at least age 50 in 2017, you may have line instuctions fo Fom 1040 Note: If a yea follows code D though H, S,, AA, BB, o EE, you made a make-up pension contibution fo a pio yea(s) when you wee in militay sevice T e whethe you made excess defeals, conside these amounts fo the yea shown, not the cuent yea If no yea is shown, the contibutions ae fo the cuent yea A Uncollected social secuity o RRTA tax on tips Include this tax on Fom 1040 See Othe Taxes in the Fom 1040 instuctions B Uncollected Medicae tax on tips Include this tax on Fom 1040 See Othe Taxes in the Fom 1040 instuctions C Taxable cost of goup-tem life insuance ove $50,000 (included in boxes 1, 3 (up to social secuity wage base), and 5) D Elective defeals to a section 401(k) cash o defeed aangement Also includes defeals unde a SIMPLE etiement account that is pat of a section 401(k) aangement E Elective defeals unde a section 403(b) salay eduction ageement F Elective defeals unde a section 408(k)(6) salay eduction SEP G Elective defeals and contibutions (including nonelective defeals) to a section 457(b) defeed compensation plan H Elective defeals to a section 501(c)(18)(D) tax-exempt oganization plan See Adjusted Goss Income in the Fom 1040 instuctions fo how to deduct J Nontaxable sick pay (infomation only, not included in boxes 1, 3, o 5) K 20% excise tax on excess golden paachute payments See Othe Taxes in the Fom 1040 instuctions L Substantiated employee business expense eimbusements (nontaxable) M Uncollected social secuity o RRTA tax on taxable cost of goup-tem life insuance ove $50,000 (fome employees only) See Othe Taxes in the Fom 1040 instuctions N Uncollected Medicae tax on taxable cost of goup-tem life insuance ove $50,000 (fome employees only) See Othe Taxes in the Fom 1040 instuctions P Excludable moving expense eimbusements paid diectly to employee (not included in boxes 1, 3, o 5) Q Nontaxable combat pay See the instuctions fo Fom 1040 o Fom 1040A fo details on epoting this amount R Employe contibutions to you Ache MSA Repot on Fom 8853, Ache MSAs and Long-Tem Cae Insuance Contacts S Employee salay eduction contibutions unde a section 408(p) SIMPLE plan box 1) Complete Fom 8839, Qu Adoption Expenses, to compute any taxable and nontaxable amounts V Income fom execise of nonstatutoy stock option(s) (included in boxes 1, 3 (up to social secuity wage base), and 5) See Pub 525, Taxable and Nontaxable Income, fo epoting equiements W Employe contibutions (including amounts the employee elected to contibute using a section 125 (cafeteia) plan) to you health savings account Repot on Fom 8889, Health Savings Accounts (HSAs) Defeals unde a section 409A ed compensation plan ed compensation plan that fails to satisfy section 409A This amount is also included in box 1 It is subject to an additional 20% tax plus inteest See Othe Taxes in the Fom 1040 instuctions AA Designated Roth contibutions unde a section 401(k) plan BB Designated Roth contibutions unde a section 403(b) plan DD Cost of -sponsoed health coveage The amount epoted with Code DD is not taxable EE Designated Roth contibutions unde a govenmental section 457(b) plan This amount does not apply to contibutions unde a tax-exempt oganization section 457(b) plan FF aangement Box 13 If the Retiement plan box is checked, special limits may apply to the amount of taditional IRA contibutions you may deduct See Pub 590-A, Contibutions to Individual Retiement Aangements (IRAs) Box 14 Employes may use this box to epot infomation such as state disability insuance taxes withheld, union dues, unifom payments, health insuance pemiums deducted, nontaxable income, educational assistance payments, o a membe of the clegy's pasonage allowance and utilities Raiload s use this box to epot aiload etiement (RRTA) compensation, Tie 1 tax, Tie 2 tax, Medicae tax and Additional Medicae Tax Include tips epoted by the employee to the in aiload etiement (RRTA) compensation Note: Keep Copy C of Fom W-2 fo at least 3 yeas afte the due date fo ng you income tax etun Howeve, to help potect you social secuity benefits, keep Copy C until you begin eceiving social secuity ben, just in case thee is a question about you wok ecod and/o eanings in a paticula yea geneally limited to a total of $18,000 ($12,500 if you only have SIMPLE plans; $21,000 fo section 403(b) plans if you qualify fo the 15-yea ule explained in Howeve, if you wee at least age 50 in 2017, you may have line instuctions fo Fom 1040 Note: If a yea follows code D though H, S,, AA, BB, o EE, you made a make-up pension contibution fo a pio yea(s) when you wee in militay sevice T e whethe you made excess defeals, conside these amounts fo the yea shown, not the cuent yea If no yea is shown, the contibutions ae fo the cuent yea A Uncollected social secuity o RRTA tax on tips Include this tax on Fom 1040 See Othe Taxes in the Fom 1040 instuctions B Uncollected Medicae tax on tips Include this tax on Fom 1040 See Othe Taxes in the Fom 1040 instuctions C Taxable cost of goup-tem life insuance ove $50,000 (included in boxes 1, 3 (up to social secuity wage base), and 5) D Elective defeals to a section 401(k) cash o defeed aangement Also includes defeals unde a SIMPLE etiement account that is pat of a section 401(k) aangement E Elective defeals unde a section 403(b) salay eduction ageement F Elective defeals unde a section 408(k)(6) salay eduction SEP G Elective defeals and contibutions (including nonelective defeals) to a section 457(b) defeed compensation plan H Elective defeals to a section 501(c)(18)(D) tax-exempt oganization plan See Adjusted Goss Income in the Fom 1040 instuctions fo how to deduct J Nontaxable sick pay (infomation only, not included in boxes 1, 3, o 5) K 20% excise tax on excess golden paachute payments See Othe Taxes in the Fom 1040 instuctions L Substantiated employee business expense eimbusements (nontaxable) M Uncollected social secuity o RRTA tax on taxable cost of goup-tem life insuance ove $50,000 (fome employees only) See Othe Taxes in the Fom 1040 instuctions N Uncollected Medicae tax on taxable cost of goup-tem life insuance ove $50,000 (fome employees only) See Othe Taxes in the Fom 1040 instuctions P Excludable moving expense eimbusements paid diectly to employee (not included in boxes 1, 3, o 5) Q Nontaxable combat pay See the instuctions fo Fom 1040 o Fom 1040A fo details on epoting this amount R Employe contibutions to you Ache MSA Repot on Fom 8853, Ache MSAs and Long-Tem Cae Insuance Contacts S Employee salay eduction contibutions unde a section 408(p) SIMPLE plan box 1) Complete Fom 8839, Qu Adoption Expenses, to compute any taxable and nontaxable amounts V Income fom execise of nonstatutoy stock option(s) (included in boxes 1, 3 (up to social secuity wage base), and 5) See Pub 525, Taxable and Nontaxable Income, fo epoting equiements W Employe contibutions (including amounts the employee elected to contibute using a section 125 (cafeteia) plan) to you health savings account Repot on Fom 8889, Health Savings Accounts (HSAs) Defeals unde a section 409A ed compensation plan ed compensation plan that fails to satisfy section 409A This amount is also included in box 1 It is subject to an additional 20% tax plus inteest See Othe Taxes in the Fom 1040 instuctions AA Designated Roth contibutions unde a section 401(k) plan BB Designated Roth contibutions unde a section 403(b) plan DD Cost of -sponsoed health coveage The amount epoted with Code DD is not taxable EE Designated Roth contibutions unde a govenmental section 457(b) plan This amount does not apply to contibutions unde a tax-exempt oganization section 457(b) plan FF aangement Box 13 If the Retiement plan box is checked, special limits may apply to the amount of taditional IRA contibutions you may deduct See Pub 590-A, Contibutions to Individual Retiement Aangements (IRAs) Box 14 Employes may use this box to epot infomation such as state disability insuance taxes withheld, union dues, unifom payments, health insuance pemiums deducted, nontaxable income, educational assistance payments, o a membe of the clegy's pasonage allowance and utilities Raiload s use this box to epot aiload etiement (RRTA) compensation, Tie 1 tax, Tie 2 tax, Medicae tax and Additional Medicae Tax Include tips epoted by the employee to the in aiload etiement (RRTA) compensation Note: Keep Copy C of Fom W-2 fo at least 3 yeas afte the due date fo ng you income tax etun Howeve, to help potect you social secuity benefits, keep Copy C until you begin eceiving social secuity ben, just in case thee is a question about you wok ecod and/o eanings in a paticula yea W-PS1286 W-2 4-UP Hoizontal Pinted W-2 4-UP Hoizontal Copies B, C, 2, 2 EZ-Fold ns uc ons W-PS283 1A W-2 Blank 4-UP Box with backe instuctions 11 V-Fold W-PS285 S2001 A O G W W-PS1287 W-2 4-UP Box Pinted W-2 4-Cone Copies B, C, 2, 2 EZ-Fold W-2 4-UP Box Copies with B, C, 2 & 2 11 V-Fold O G W ou also may visit the SSA at wwwssagov Cost of -sponsoed health coveage (if such cost is povided by the ) The epoting in box 12, using code DD, of the cost of -sponsoed health coveage is fo you infomation only The amount epoted with code DD is not taxable Cedit fo excess taxes If you had moe than one in 2017 and moe than $7,88640 in social secuity and/o Tie 1 aiload etiement (RRTA) taxes wee withheld, you may be able to claim a cedit fo the excess against you fedeal income tax If you had moe than one aiload and moe than $4,63050 in Tie 2 RRTA tax was withheld, you also may be able to claim a cedit See you Fom 1040 o Fom 1040A instuctions and Pub 505, Tax Withholding and Estimated Tax Instuctions fo Employee W L3BL Backe W 2 - COP C ou also may visit the SSA at wwwssagov Cost of -sponsoed health coveage (if such cost is povided by the ) The epoting in box 12, using code DD, of the cost of -sponsoed health coveage is fo you infomation only The amount epoted with code DD is not taxable Cedit fo excess taxes If you had moe than one in 2017 and moe than $7,88640 in social secuity and/o Tie 1 aiload etiement (RRTA) taxes wee withheld, you may be able to claim a cedit fo the excess against you fedeal income tax If you had moe than one aiload and moe than $4,63050 in Tie 2 RRTA tax was withheld, you also may be able to claim a cedit See you Fom 1040 o Fom 1040A instuctions and Pub 505, Tax Withholding and Estimated Tax Box 10 This amount includes the total dependent ca paid to you o incued on you behalf (including amounts fom a section 125 (cafeteia) plan) Any amount ove $5,000 is also included in box 1 Complete Fom 2441, Child and Dependent Cae Expenses, to compute any taxable and nontaxable amounts Box 11 This amount is (a) epoted in box 1 if it is a distibution made to you f ed compensation o nongovenmental section 457(b) plan o (b) included in box 3 and/o 5 if it is a pio yea defeal unde a hat became taxable fo social secuity and Medicae taxes this yea because thee is no longe a substantial isk of fofeitue of you ight to the defeed amount This box shouldn t be used if you had a defeal and a distibution in the same calenda yea If you made a defeal and eceived a distibution in the same calenda yea, and you ae o will be age 62 by the end of the calenda yea Repot of Special Wage Payments, with the Social Secuity Administation and give you a copy Box 12 The following list explains the codes shown in box 12 ou may need this infomation to complete you tax etun Elective defeals (codes D, E, F, and S) and designated Roth contibutions (codes AA, BB, and EE) unde all plans ae Q Nontaxable combat pay See the instuctions fo Fom 1040 o Fom 1040A fo details on epoting this amount R Employe contibutions to you Ache MSA Repot on Fom 8853, Ache MSAs and Long-Tem Cae Insuance Contacts S Employee salay eduction contibutions unde a section 408(p) SIMPLE plan box 1) Complete Fom 8839, Qu Adoption Expenses, to compute any taxable and nontaxable amounts V Income fom execise of nonstatutoy stock option(s) (included in boxes 1, 3 (up to social secuity wage base), and 5) See Pub 525, Taxable and Nontaxable Income, fo epoting equiements W Employe contibutions (including amounts the employee elected to contibute using a section 125 (cafeteia) plan) to you health savings account Repot on Fom 8889, Health Savings Accounts (HSAs) ed compensation plan Defeals unde a section 409A ed compensation plan that fails to satisfy section 409A This amount is also included in box 1 It is subject to an additional 20% tax plus inteest See Othe Taxes in the Fom 1040 instuctions AA Designated Roth contibutions unde a section 401(k) plan BB Designated Roth contibutions unde a section 403(b) plan DD Cost of -sponsoed health coveage The amount epoted with Code DD is not taxable EE Designated Roth contibutions unde a govenmental section 457(b) plan This amount does not apply to contibutions unde a tax-exempt oganization section 457(b) plan FF aangement Box 13 If the Retiement plan box is checked, special limits may apply to the amount of taditional IRA contibutions you may deduct See Pub 590-A, Contibutions to Individual Retiement Aangements (IRAs) Box 14 Employes may use this box to epot infomation such as state disability insuance taxes withheld, union dues, unifom payments, health insuance pemiums deducted, nontaxable income, educational assistance payments, o a membe of the clegy's pasonage allowance and utilities Raiload s use this box to epot aiload etiement (RRTA) compensation, Tie 1 tax, Tie 2 tax, Medicae tax and Additional Medicae Tax Include tips epoted by the employee to the in aiload etiement (RRTA) compensation Note: Keep Copy C of Fom W-2 fo at least 3 yeas afte the due date fo ng you income tax etun Howeve, to help potect you social secuity benefits, keep Copy C until you begin eceiving social secuity ben, just in case thee is a question about you wok ecod and/o eanings in a paticula yea PRINTED IN USA Do you have to file? Refe to the Fom 1040 instuctions to detemine if you Box 1 Ente this amount on the wages line of you tax etun Box 2 Ente this amount on the fedeal income tax withheld line of you tax etun Box 5 ou may be equied to epot this amount on Fom 8959, Additional will be cedited to you Box 9 by you softwae This code assists the IRS in validating the W-2 data submitted geneally limited to a total of $18,000 ($12,500 if you only have SIMPLE plans; $21,000 fo section 403(b) plans if you qualify fo the 15-yea ule explained in Howeve, if you wee at least age 50 in 2017, you may have line instuctions fo Fom 1040 Note: If a yea follows code D though H, S,, AA, BB, o EE, you made a make-up pension contibution fo a pio yea(s) when you wee in militay sevice T e whethe you made excess defeals, conside these amounts fo the yea shown, not the cuent yea If no yea is shown, the contibutions ae fo the cuent yea A Uncollected social secuity o RRTA tax on tips Include this tax on Fom 1040 See Othe Taxes in the Fom 1040 instuctions B Uncollected Medicae tax on tips Include this tax on Fom 1040 See Othe Taxes in the Fom 1040 instuctions C Taxable cost of goup-tem life insuance ove $50,000 (included in boxes 1, 3 (up to social secuity wage base), and 5) D Elective defeals to a section 401(k) cash o defeed aangement Also includes defeals unde a SIMPLE etiement account that is pat of a section 401(k) aangement E Elective defeals unde a section 403(b) salay eduction ageement F Elective defeals unde a section 408(k)(6) salay eduction SEP G Elective defeals and contibutions (including nonelective defeals) to a section 457(b) defeed compensation plan H Elective defeals to a section 501(c)(18)(D) tax-exempt oganization plan See Adjusted Goss Income in the Fom 1040 instuctions fo how to deduct J Nontaxable sick pay (infomation only, not included in boxes 1, 3, o 5) K 20% excise tax on excess golden paachute payments See Othe Taxes in the Fom 1040 instuctions L Substantiated employee business expense eimbusements (nontaxable) M Uncollected social secuity o RRTA tax on taxable cost of goup-tem life insuance ove $50,000 (fome employees only) See Othe Taxes in the Fom 1040 instuctions N Uncollected Medicae tax on taxable cost of goup-tem life insuance ove $50,000 (fome employees only) See Othe Taxes in the Fom 1040 instuctions P Excludable moving expense eimbusements paid diectly to employee (not included in boxes 1, 3, o 5) MW283 sevices povided while you wee an inmate at a penal institution Fo 2017 income limits and moe infomation, visit wwwisgov/eitc Also see Pub 596, Eaned Income Cedit Any EIC that is moe than you tax liability is efunded to you, but only if you file a tax etun Clegy and eligious wokes If you aen t subject to social secuity and Medicae taxes, see Pub 517, Social Secuity and Othe Infomation fo Membes of the Clegy and Religious Wokes Coections If you name, SSN, o addess is incoect, coect Copies B, C, and 2 and ask you to coect you employment ecod Be sue to Instuctions fo Employee W 2 - COP B 8 9

6 Pessue Seal 1099 Misc Foms Please contact custome sevice fo examples of the Pessue Seal poduct to test with you lase and sealing equipment W-PSBMISC 1099 Blank MISC 11 Z-Fold with backe instuctions W-PS MISC Recipient Copy 2 and B, 11 Z-Fold Lase 1099 Packaged Sets 1099 Lase Packaged Blank Set 4-pat (50 Employees) W W W-LMA 50 W-LMB 100 W-LMCLM2 3 W-L Lase Packaged Blank Set 4-pat (20 Employees) w/self-seal envelope W-95904ES W-LMA W-LMB WLMCLM2 W-L1096 W-95904ES 20 W-LMA 20 W-LMB 40 W-LMCLM2 3 W-L PSMailes equipment The Complete Solution PSMailes pessue seal self-maile is designed to fold, seal, and mail in much less time than conventional pinting and mailing pocesses Thee ae a vaiety of PSMailes models to choose fom, one fo evey size business PSMailes ae made in Ameica Eveything you custome needs is in one complete package: pessue seal documents and equipment Whethe using PSMailes fo payoll and/o epot pocessing, accounting, billing, diect mail o one of the many othe applications, thee is a diffeence almost immediately in cost savings, geate poductivity and moe vesatile document capabilities 1099 Lase Packaged Blank Set 4-pat (20 Employees) w/self-seal envelope W-95907ES 1099 Lase Packaged Blank Set 5-pat (50 Employees) W-6105 W-95907ES 20 W-LMA 20 W-LMB 20 W-LMCLM2 3 W-L W W-LMA 50 W-LMB 150 W-LMCLM2 3 W-L

7 Lase 1099 Packaged Sets Lase 1099 Packaged Sets 1099 Lase Packaged Blank Set 4-pat (50 Employees) W Lase Packaged Blank Set 5-pat (50 Employees) W W W-LMCLM2 o if puchasing sepeately W W-LMCLM2 o if puchasing sepeately 1099 Lase Packaged Blank Set 4-pat (50 Employees) w/gum seal envelope W-95913E W-LMA W-LMB WLMCLM2 W-L1096 W-95913E 50-W-LMCLM Lase Packaged Blank Set 5-pat (50 Employees) W-6174 W-LMA W-5144 W-L1096 W W-LMA 200 W W-L1096 o if puchasing sepeately 1099 Lase Packaged Blank Set 4-pat (50 Employees) W W W-LMCLM2 o if puchasing sepeately Lase 1099 Foms W-LMA 1099 Misc Fedeal Copy A fo the IRS, 1 page equals 2 foms W-LMB 1099 Misc Copy B fo the ecipient, 1 page equals 2 foms W-LMCLM Misc Copy C fo the Paye/State Recipent o State Copy 2 1 Page equals 2 foms 1099 Lase Packaged Blank Set 4-pat (50 Employees) w/self-seal envelope W-95914ES W-LMA W-LMB W-LMCLM2 W-1096 W-95914ES 100-W-LMCLM

8 DWCL LMBL 5108 DWCLS Impotant Tax Retun Document Enclosed Recipient's taxpaye identification numbe Fo you potection, this fom may show only the last fou digits of you social secuity numbe (SSN), individual taxpaye Account numbe May show an account o othe unique numbe the paye assigned to distinguish you account FATCA filing equiement is epoting on this Fom 1099 to satisfy its chapte 4 account epoting equiement Amounts shown may be subject to self-employment (SE) tax If you net income compute you SE tax on Schedule SE (Fom 1040) See Pub 334 fo moe infomation If no income o social secuity and Medicae taxes wee withheld and you ae still eceiving these payments, see Fom 1040-ES (o Fom 1040-ES(NR)) Individuals must epot these amounts as explained in the box 7 instuctions on this page o patneships must epot the amounts on the pope line of thei tax etuns Fom 1099-MISC incoect? If this fom is incoect o has been issued in eo, contact the paye If you cannot get this fom coected, attach an explanation to you tax etun and epot you income coectly Box 1 Repot ents fom eal estate on Schedule E (Fom 1040) Howeve, epot ents sevices to the tenant, sold eal estate as a business, o ented pesonal popety as a business Box 2 Repot oyalties fom oil, gas, o mineal popeties, copyights, and patents on Schedule E (Fom 1040) Howeve, epot payments fo a woking inteest as explained in the box 7 instuctions Fo oyalties on timbe, coal, and ion oe, see Pub 544 Box 3 Geneally, epot this amount on the Othe income line of Fom 1040 (o Fom 1040NR) and identify the payment The amount shown may be payments eceived as Indian business income, epot this amount on Schedule C o F (Fom 1040) Box 4 Geneally, a paye must backup withhold if you did not funish you taxpaye numbe See Fom W-9 and Pub 505 fo moe infomation Repot this amount on you income tax etun as tax withheld Box 5 selfemployed Repot this amount on Schedule C (Fom 1040) See Pub 334 Box 6 Fo individuals, epot on Schedule C (Fom 1040) Recipient's taxpaye identification numbe Fo you potection, this fom may show only the last fou digits of you social secuity numbe (SSN), individual taxpaye Account numbe May show an account o othe unique numbe the paye assigned to distinguish you account FATCA filing equiement is epoting on this Fom 1099 to satisfy its chapte 4 account epoting equiement Amounts shown may be subject to self-employment (SE) tax If you net income compute you SE tax on Schedule SE (Fom 1040) See Pub 334 fo moe infomation If no income o social secuity and Medicae taxes wee withheld and you ae still eceiving these payments, see Fom 1040-ES (o Fom 1040-ES(NR)) Individuals must epot these amounts as explained in the box 7 instuctions on this page o patneships must epot the amounts on the pope line of thei tax etuns Fom 1099-MISC incoect? If this fom is incoect o has been issued in eo, contact the paye If you cannot get this fom coected, attach an explanation to you tax etun and epot you income coectly Box 1 Repot ents fom eal estate on Schedule E (Fom 1040) Howeve, epot ents sevices to the tenant, sold eal estate as a business, o ented pesonal popety as a business Box 2 Repot oyalties fom oil, gas, o mineal popeties, copyights, and patents on Schedule E (Fom 1040) Howeve, epot payments fo a woking inteest as explained in the box 7 instuctions Fo oyalties on timbe, coal, and ion oe, see Pub 544 Box 3 Geneally, epot this amount on the Othe income line of Fom 1040 (o Fom 1040NR) and identify the payment The amount shown may be payments eceived as Indian business income, epot this amount on Schedule C o F (Fom 1040) Box 4 Geneally, a paye must backup withhold if you did not funish you taxpaye numbe See Fom W-9 and Pub 505 fo moe infomation Repot this amount on you income tax etun as tax withheld Box 5 selfemployed Repot this amount on Schedule C (Fom 1040) See Pub 334 Box 6 Fo individuals, epot on Schedule C (Fom 1040) DW4S DW4SS Box 7 Shows nonemployee compensation If you ae in the tade o business of amount in this box is SE income, epot it on Schedule C o F (Fom 1040), and complete Schedule SE (Fom 1040) ou eceived this fom instead of Fom W-2 because the paye did not conside you an employee and did not withhold income tax o social secuity and Medicae tax If you believe you ae an employee and cannot get the paye to coect this fom, epot the amount fom box 7 on Fom 1040, line 7 (o Fom 1040NR, line 8) ou must also complete Fom 8919 and attach it to you etun If you ae not an employee but the amount in this box is not SE income (fo example, it is income fom a spoadic activity o a hobby), epot it on Fom 1040, line 21 (o Fom 1040NR, line 21) Box 8 Shows substitute payments in lieu of dividends o tax-exempt inteest eceived by you boke on you behalf as a esult of a loan of you secuities Repot on the Othe income line of Fom 1040 (o Fom 1040NR) Box 9 If checked, $5,000 o moe of sales of consume poducts was paid to you on a buy-sell, deposit-commission, o othe basis A dolla amount does not have to be shown Geneally, epot any income fom you sale of these poducts on Schedule C (Fom 1040) Box 10 Repot this amount on Schedule F (Fom 1040) Box 13 Shows you total compensation of excess golden paachute payments subject to a 20% excise tax See the Fom 1040 (o Fom 1040NR) instuctions fo whee to epot Box 14 Shows goss poceeds paid to an attoney in connection with legal sevices Repot only the taxable pat as income on you etun Box 15a May show cuent yea defeals as a nonemployee unde a defeed compensation (NQDC) plan that is subject to the equiements of section 409A, plus any eanings on cuent and pio yea defeals Box 15b Shows income as a nonemployee unde an NQDC plan that does not meet the equiements of section 409A This amount is also included in box 7 as nonemployee compensation Any amount included in box 15a that is cuently taxable is also included in this box This income is also subject to a substantial additional tax to be epoted on Fom 1040 (o Fom 1040NR) See Total Tax in the Fom 1040 (o Fom 1040NR) instuctions Boxes Shows state o local income tax withheld fom the payments Futue developments Fo the latest infomation about developments elated to Fom 1099-MISC and its instuctions, such as legislation enacted afte they wee published, go to wwwisgov/fom1099misc Box 7 Shows nonemployee compensation If you ae in the tade o business of amount in this box is SE income, epot it on Schedule C o F (Fom 1040), and complete Schedule SE (Fom 1040) ou eceived this fom instead of Fom W-2 because the paye did not conside you an employee and did not withhold income tax o social secuity and Medicae tax If you believe you ae an employee and cannot get the paye to coect this fom, epot the amount fom box 7 on Fom 1040, line 7 (o Fom 1040NR, line 8) ou must also complete Fom 8919 and attach it to you etun If you ae not an employee but the amount in this box is not SE income (fo example, it is income fom a spoadic activity o a hobby), epot it on Fom 1040, line 21 (o Fom 1040NR, line 21) Box 8 Shows substitute payments in lieu of dividends o tax-exempt inteest eceived by you boke on you behalf as a esult of a loan of you secuities Repot on the Othe income line of Fom 1040 (o Fom 1040NR) Box 9 If checked, $5,000 o moe of sales of consume poducts was paid to you on a buy-sell, deposit-commission, o othe basis A dolla amount does not have to be shown Geneally, epot any income fom you sale of these poducts on Schedule C (Fom 1040) Box 10 Repot this amount on Schedule F (Fom 1040) Box 13 Shows you total compensation of excess golden paachute payments subject to a 20% excise tax See the Fom 1040 (o Fom 1040NR) instuctions fo whee to epot Box 14 Shows goss poceeds paid to an attoney in connection with legal sevices Repot only the taxable pat as income on you etun Box 15a May show cuent yea defeals as a nonemployee unde a defeed compensation (NQDC) plan that is subject to the equiements of section 409A, plus any eanings on cuent and pio yea defeals Box 15b Shows income as a nonemployee unde an NQDC plan that does not meet the equiements of section 409A This amount is also included in box 7 as nonemployee compensation Any amount included in box 15a that is cuently taxable is also included in this box This income is also subject to a substantial additional tax to be epoted on Fom 1040 (o Fom 1040NR) See Total Tax in the Fom 1040 (o Fom 1040NR) instuctions Boxes Shows state o local income tax withheld fom the payments Futue developments Fo the latest infomation about developments elated to Fom 1099-MISC and its instuctions, such as legislation enacted afte they wee published, go to wwwisgov/fom1099misc DW4DN DW4DNS DW DW387S Tax Foms Lase 1099 Foms Tax Foms Lase 1099 Foms & Envelopes Lase 1099 Foms Lase 1099 Foms W-L9BL Lase Blank 1099 w/o Backe instuctions W-LCA Lase 1099C Fedeal Copy A W-LCB Lase 1099C Fedeal Copy B W-LMBL Blank 1099 Misc 1 page equals 2 foms w/back Infomation W-LMBL Backe Instuctions Instuctions fo Recipient W W W-LCB 1099-MISC / COP B W Instuctions fo Recipient 1099-MISC / COP B W W-LMRNB Lase 1099 Misc, 1099INT, 1099R, 1099 DIV, 1099B Blank w/o Backe instuctions W-LIA Lase 1099 INT Fedeal Copy A W-LIB Lase 1099 INT Recipient Copy B W-LIC Lase 1099 INT Paye/State Copy C W MISC, 1099-INT, 1099-R, 1099-DIV and 1099-B BLANK FORM 1 Page equals 2 foms (pack of 50) Tax Fom Envelopes Double Window Envelopes Fo W-2 s, 1099 s ITEM # VERSION OVERALL SIZE top window POSITION Bottom Window Position COMPATIBLE PARTS W-LMBL Lase 1099 MISC, Blank with Backe instuctions W-LMCLM2 Lase 1099 MISC, Paye/State Copy C o Recipient State Copy 2 W-LSA Lase 1099S Fedeal Copy A W Gummed 5-5/8 X 9-1/4 15/16 X 4 5/8 fom left 1-5/16 x 4 5/8 fom left W-LW2A, W-LW2B, W-LW2CLW22, W-LW2D1 Self-Seal 3-3/8 fom bottom 1-5/8 fom bottom W-LW2A, W-LW2B, W-LW2CLW22, W-LW2D1 W Gummed 5-5/8 X 9 5/8 X 3-7/8 5/16 fom left 3/4 x 3-7/8 4-1/2 fom left W-4UP W Self-Seal 3-9/16 fom bottom 2-1/2 fom bottom W-4UP W Gummed 5-5/8 X 9 3-3/4 X 3/4 5/16 fom left 3-3/4 x 3/4 5/16 fom left W-L4DN W Self-Seal 4-3/16 fom bottom 11/16 fom bottom W-L4DN Gummed 5-5/8 X 9 3-3/8 X 1-1/8 1/2 fom left 3-3/8 x 1-7/16 1/2 fom left W-1099s Self-Seal 3-3/4 fom bottom 1-1/2 fom bottom W-1099s W Gummed 3 7/8" x 8 3/8" 7/8" x 3 3/8" 1/2" fom left 1 1/16" x 3 3/8" 1/2" fom left 1099s W Self-Seal 2 1/4" fom bottom 1 11/16" fom bottom 1099s W Gummed 5-5/8 X 9 3-3/8 X 3/4 3/8 fom left 3-3/8 x 3/4 3/8 fom left W-L87, W-W-L87B W Self-Seal 4-1/4 fom bottom 5/8 fom bottom W-L87, W-W-L87B W Gummed 3 7/8" x 8 1/2" 3 1/4" x 7/8" 3/8" fom left 3 1/4" x 13/16" 3/8" fom left W-L3UP & W-L3BL W Self-Seal 3 1/4" fom bottom 1" fom bottom W-L3UP & W-L3BL W-PEV48 Self-Seal 9 5/8" x 11 5/8" 1 1/2" x 4" 1 1/4" fom left 1 13/16" x 5 5/8" 2 3/8" fom left Tax Retun Mailing Envelope 9 fom bottom 5 1/8 fom bottom W W W W W W W