Preparer Page - Tax Year 2015

Document	Title	TW Worksheet	4012 Page	Comments
Form 1095-A	Health Insurance Marketplace Statement	8962	ACA-15 etc
Form 1095-B	Health Coverage	n/a
Form 1095-C	Employer-Provided Health Insurance Offer and Coverage	n/a
Form 1098	Mortgage Interest Statement	Sch A	F-5
Form 1098-C	Contributions of Motor Vehicles, Boats, and Airplanes	8283		Out of Scope
Form 1098-E	Student Loan Interest Statement	1040 Wkt2	E-4
Form 1098-MA	Mortgage Assistance Payments			Out of Scope
Form 1098-T	Tuition Statement	8863 Pg2 or 1040 Wkt2	J-1 etc	Evaluate Alternatives
Form 1099-A	Abandonment of Secured Property	Cap Gn Wkt	EXT-5	Out of Scope for NJ Tax-Aide
Form 1099-B	Proceeds from Broker and Barter Exchange Transactions	Cap Gn Wkt	D-16 etc
Form 1099-C	Cancellation of Debt – Mortgage	Out of Scope for NJ Tax-Aide	EXT-5	Out of Scope for NJ Tax-Aide
Form 1099-C	Cancellation of Debt – Credit Card	1040 Wkt7	D-33	Special Topic (Not taxed in NJ)
Form 1099-DIV	Dividends and Distributions	Dividend Stmt 1116	D-10 G-2	Use 1116 for Foreign Tax
Form 1099-G	State Income Tax Refund	St Tax Refund	D-11	Link from 1040 Line 10
Form 1099-G	Unemployment Compensation	1099G Wkt
Form 1099-INT	Interest Income	Interest Stmt	D-9
Form 1099-INT	Interest Income on EE or I bonds used for higher education expenses	Non-taxable	D-9	Out of Scope
Form 1099-K	Payment Card and Third Party Network Transactions for self-employent - NOT for sale of goods or rental income (e.g. Airbnb)	Use Sch C, Sch E, line 21 (1040 Wkt7) as appropriate	D-15	There is not special screen in TW for 1099-K - treat like cash income
Form 1099-LTC	Long Term Care and Accelerated Death Benefits	8853 Pg2	D-28a
Form 1099-MISC	Box 1 – Rents (if not for land or if have expenses, then Out of Scope)	1099-MISC	D-28a	Link from Sch E Special Topic
Form 1099-MISC	Box 2 – Royalties (if have expenses, then Out of Scope)	1099-MISC	D-28	Link from Sch E Special Topic
Form 1099-MISC	Box 3 – Other Income	1099-MISC		Link from 1040 Wkt7
Form 1099-MISC	Box 7 – Nonemployee compensation	1099-MISC	D-13	Link from Sch C
Form 1099-OID	Original Issue Discount	Interest Stmt	D-9
Form 1099-PATR	Rebaye/Patronage Dividends from co-ops	n/a	D-11	Not taxable for individuals
Form 1099-Q	Payments from Qualified Education Programs (amount <= qualified expenses)	Not entered	D-28a	OOS if amount > qualified expenses
Form 1099-QA	Distribution ftom ABLE Account (amount <= qualified expenses)	Not entered	D-28a	OOS if amount > qualified expenses
Form 1099-R	Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.	1099-R 5329	D-19 etc H-1 etc	See also Form 5329 Instructions
Form 1099-R Code F	Charitable Gift Annuity	1099-R	D-22
Form 1099-S	Proceeds from Real Estate Transactions	Sch D Wkt 2 Cap Gn Wkt	D-19	Special Topic See also IRS Pub 523
Form 1099-SA	Distributions From an HSA, Archer MSA, or Medicare+Choice MSA	HSA Only - 8889	E-1 etc	HSA certification req'd
Form 1099-SA	Distributions From an HSA, Archer MSA, or Medicare+Choice MSA	Non HSA - 8853		Out of scope
Form 5498	IRA Contribution Information	8606		Special Topic
Form 5498-SA	HSA, Archer MSA, or Medicare Advantage MSA Information		E-1 etc	HSA certification req'd
Form 8332	Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent	8453	C-8 K-21	Special Topic Send In
Form CSA-1099-R	Statement of Annuity Paid (Civil Service Pension)	1099-R	D-26	See 4012
Form CSF-1099-R	Statement of Survivor Annuity Paid (Civil Service Pension)	1099-R	D-26	See 4012
Form RRB-1099	Railroad Retirement Benefits – Tier 1 (Social Security equivalent)	1040 Wkt1	D-26
Form RRB 1099 R	Railroad Retirement Benefits – Tier 2 (Pension equivalent)	1099-R	D-26
Form SSA-1099	Social Security Benefits	1040 Wkt1	D-26
Form SSA-1099	Lump Sum Social Security Payments	1040 Wkt1	D-27	Special Topic
Form W-2	Wage and Tax Statement - NJ	W2	D-6 etc	See IRS Form W-2 for Box 12 Codes
Form W-2	Wage and Tax Statement – NY	W2	D-6 etc	Special Topic
Form W-2	Wage and Tax Statement – PA	W2	D-6 etc	Special Topic
Form W-2G	Certain Gambling Winnings	W2G		See NJ Special Handling for NJ Lottery
Schedule K-1	Capital Gains	Sch D Pg 1	D-19	Special Topic
Schedule K-1	Dividends	Dividend Stmt	D-11	Special Topic
Schedule K-1	Interest	Interest Stmt	D-9	Special Topic
Schedule K-1	Tax-exempt Interest	Interest Stmt	D-9	Special Topic
Schedule K-1	Rents and Royalties (if have expenses, then Out of Scope)	Sch E	D-28	Special Topic
Schedule K-1	All Other			Out of Scope
CP01A Notice	Identity Theft PIN	Main Info	P-4	See IRS page
	Aid to Families with Dependent Children (AFDC)	Non-Taxable
	Alimony paid/received	1040 Pg1	D-5 E-3
	Bankruptcy	Out of Scope
	Charitable contributions	A Detail	F-4
	Child and Dependent Care Expenses	2441	G-3 etc
	Child Support	Non-Taxable
	Damages for physical injury (other than punitive)	Non-Taxable
	Death Benefits	Non-Taxable
	Dividends on Life Insurance	Non-Taxable
	Early Withdrawal Penalty	Interest Stmt	D-9
	Educator (Teacher) Expenses (Elementary & Secondary)	1040 Wkt2 Sch A	EXT-1
	Entertainment Expenses (Business)	Sch C	F-10
	Estimated Payments – Federal	F/S Tax Pd
	Estimated Payments - NJ	F/S Tax Pd		See NJ Special Handling
	Federal Employees' Compensation Act payments	Non-Taxable
	Federal income tax refunds	Non-Taxable
CP03A Notice	First-time homebuyer Repayment	5405 Pg 2		Special Topic
	Gifts, beqests, and inheritances	Non-Taxable		Unless distribution from inherited pension or annuity
	Health Coverage Tax Credit (HCTC)	Out of Scope
	Insurance proceeds (Accident, Casualty, Health, Life)	Non-Taxable
	Interest received on Land Contract / Seller financed mortgage	Sch B	D-8
	Home sale	Sch D Wkt 2 Cap Gn Wkt	D-19	Special Topic See also IRS Pub 523
	IRA Contributions (Regular and Roth)	IRA Wkt	G-7
	Marketplace Exemption Certificate letter	8965	ACA-5
	Medical deductions	A Detail	F-7
	Power of Attorney	8453		Send In
	Prizes and Awards	1040 Wkt7
	Residential Energy Improvements	5695		Chart added by 4491-X
	Real Estate / Property Taxes	Sch A		See NJ Special Handling
	Real Estate / Property Tax Rebates (PTR)	Sch A or St Tax Refund		See NJ Special Handling
	Scholarship / Fellowship payments		J-1
	Student Loan Interest	1040 Wkt 2	E-4
	Supplemental Security Income (SSI)	Non-taxable
	Three Year Rule (NJ only)	NJ-1040		See NJ Special Handling and GIT-1
	Travel Expenses (Business)	Sch C	F-9
	Tips (Unreported)	4137	D-8	Special Topic
	Veterans' benefits	Non-taxable
	Wash Sales	Cap Gn Wkt	D16	Special Topic
	Welfare payments (including TANF) and food stamps	Non-taxable
	Worker's compensation and similar payments	Non-taxable
	Capital loss carryover from previous year	Sch D Pg 1	D-16
	Payment of State Income Tax due from previous year(s)	F/S Tax Pd		See NJ Special Handling

References

Documents

NJ Special Handling Upd (NJ specific TaxWise techniques)
PTR Income Worksheet Sources Upd
(See also NJ PTR Categories Tool Upd )
Known TaxWise Errors for New Jersey Upd

Special Topics

ACA Related

ACA Preparer Resources

Preparer Tools page

Jeff Bogart's toolbox

Annuity Calculator (for Simplified General Rule)
Dependent Calculator (yet another way to figure out what can be claimed for a dependent)
Education Calculator (AOC vs LL vs Tuition adj.)