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2025 cross reference for 1099 forms detail

This 1099 tax code cross reference is designed to aid you in tracing amounts from 1099 forms to tax codes (or ONESOURCE Trust Tax pages, if tax codes are not applicable). The attached pages are substitute 1099 recipient forms generated from ONESOURCE Trust Tax.
After a return is processed, you can use the 1099 Filing Review, 5498 Filing Review and 1098 Filing Review registers in ONESOURCE Trust Tax to review and change all boxes on each 1099 form. Changes made on these registers are included in the 1099 data file(s) created by ONESOURCE Trust Tax, but are not included in a subsequent print file unless you make the changes using the transaction or sale pages in the account binder.

FATCA Filing Requirement Check Box

The FATCA filing requirement check box is available for selection if you are required to satisfy reporting requirements under FATCA. To access the check box, select the Information Returns main topic, select the recipient's Taxpayer ID link on the 1099 Recipient Summary page, then open the Recipient Information collapsible section.

1099-DIV

Form 1099-DIV prints a Combined Year-End 1099 Forms page along with Form 1099-INT. Most 1099-DIV box items are automatically computed by the system based on the tax code or registration code of underlying transactions. In ONESOURCE Trust Tax, all 1099-DIV boxes can be overridden prior to processing. To access 1099-DIV pre-processing data from the account binder, select the Information Returns main topic, select 1099-DIV from the Form Type drop-down list, select Search, select the recipient's Taxpayer ID link, then open the Form 1099-DIV-Dividends and Distributions collapsible section.
  • Box 1a - Total ordinary dividends:
     This amount is derived from tax codes 1, 2, 3, 5, 6, 98, 126, 127, 128, 132, 139, 163, 500, 501, 502, 503, 517, 518, 520 and 599.
    Box 1b qualified dividends are based on a calculation. If the Bypass automated Qualified Dividend Income calculation Enhanced 1099 option (on the Options and Overrides page) is selected, then transactions posted to tax codes 3 and 5 flow to box 1b. Transactions posted to tax code 126 may also be reported in this box, depending on the selection for the Show short term capital gain dividends (tax code 126) as qualified dividends Enhanced 1099 option.
    If the Bypass automated Qualified Dividend Income calculation Enhanced 1099 option is not selected, transactions posted to tax codes 3 and 5 are evaluated to determine whether they should be included in the qualified dividend income calculation.
    Transactions posted to tax codes 127 and 128 always flow to box 1b.
  • Box 2a - Total capital gain distributions:
     This amount derives from tax codes 110, 164, 298, 300 and 507.
  • Box 2b - Unrecaptured Section 1250 gain:
     This amount derives from tax codes 298 and 300.
  • Box 2c - Section 1202 gain:
     This box is populated using the pre-processing data under the Form 1099-DIV-Dividends and Distributions collapsible section.
  • Box 2d - Collectibles (28%) gain:
     This amount derives from tax code 110.
  • Box 2e - Section 897 ordinary dividends:
     This amount derives from tax code 163 but only if the recipient is not an individual.
  • Box 2f - Section 897 capital gain:
     This amount derives from tax code 164 but only if the recipient is not an individual.
  • Box 3 - Nondividend distributions:
     This amount derives from tax code 4.
  • Box 4 - Federal income tax withheld:
     This amount derives from tax code 166.
  • Box 5 - Section 199A dividends:
     This amount derives from tax code 599.
    Transactions posted to tax code 599 are evaluated to determine whether they should be included as Section 199A dividends based on the holding period. Tax code 599 transactions that do not meet the Section 199A holding period criteria are treated as nonqualified domestic dividends (tax code 502) and will be included in box 1 but not in box 5.
  • Box 6 - Investment expenses:
     This amount derives from tax code 67.
  • Box 7 - Foreign tax paid:
     This amount derives from tax codes 29, 299 and 499.
  • Box 8 - Foreign country or U.S. possession:
     When income from a foreign country is bridged to ONESOURCE Trust Tax, the countries of origin print on a Foreign Income Breakout Schedule. If dividend income originated from more than one country, the word, Various, prints in box 8. If the dividend income originated from only one country, then the country name prints in box 8.
  • Box 9 - Cash liquidation distributions:
     This amount derives from tax code 194.
  • Box 10 - Noncash liquidation distributions:
     This amount derives from tax code 195.
  • Box 12 - Exempt-interest dividends:
     This amount derives from tax codes 83, 124, 136, and 137.
  • Box 13 - Specified private activity bond interest dividends:
     This amount derives from tax codes 124 and 137.
  • Box 16 - State tax withheld:
     This amount derives from tax code 414 (transactions originating from recipient’s state).

1099-INT

Form 1099-INT prints on a Combined Year-End 1099 Forms page along with Form 1099-DIV. Most 1099-INT box items are automatically computed by the system based on the tax code or registration code of the underlying transactions. In ONESOURCE Trust Tax, all 1099-INT boxes can be overridden prior to processing. To access 1099-INT pre-processing data from the account binder, select the Information Returns main topic, select 1099-INT from the Form Type drop-down list, select Search, select the recipient's Taxpayer ID link, then open the Form 1099-INT-Interest Income collapsible section.
Investment expense related to tax-exempt income (tax code 41) does not reduce tax-exempt interest reported in box 8 or 9 of Form 1099-INT.
All amounts reported on Form 1099-INT are required to be reported as positive values.
  • Box 1 - Interest income not included in Box 3:
     This amount derives from tax codes 7, 8, 9, 10, 51, 55, 86, 92 and 107.
  • Box 2 - Early withdrawal penalty:
     This amount derives from tax code 191.
  • Box 3 - Interest on U.S. Savings Bonds and Treasury Obligations:
     This amount derives from tax code 13.
  • Box 4 - Federal income tax withheld:
     This amount derives from tax codes 165 and 167.
  • Box 5 - Investment expenses:
     This amount derives from tax code 68.
  • Box 6 - Foreign tax paid:
     This amount derives from tax codes 29 and 39.
  • Box 7 - Foreign country or U.S. possession:
     When income from a foreign country is bridged to ONESOURCE Trust Tax, the countries of origin print on a Foreign Income Breakout Schedule. If dividend income originated from more than one country, the word, Various, prints in box 7. If dividend income originated from only one country, then the country name prints in box 7.
  • Box 8 - Tax-exempt interest:
     This amount derives from tax codes 11, 85, 121 and 123.
  • Box 9 - Specified private activity bond interest:
     This amount derives from tax codes 121 and 123.
  • Box 10 - Market discount:
     This amount derives from tax codes 183, 184, 185, 186, 224, 226, 227 and 228.
    For a market discount transaction to be reported on Form 1099-INT, the transaction's Noncovered Indicator must be set to Covered. The Noncovered Indicator can be set from a transaction register or the Transaction Detail page.
  • Box 11 - Bond premium:
     This amount derives from tax codes 493, 495, and 496.
    For a bond premium transaction to be reported on Form 1099-INT, the transaction's Noncovered Indicator must be set to Covered. The Noncovered Indicator can be set from a transaction register or the Transaction Detail page.
    Bond premium must be a positive amount in box 11.
  • Box 12 - Bond premium on Treasury obligations:
     This amount derives from tax code: 494.
    For a bond premium transaction to be reported on Form 1099-INT, the transaction's Noncovered Indicator must be set to Covered. The Noncovered Indicator can be set from a transaction register or the Transaction Detail page.
    Bond premium must be a positive amount in box 12.
  • Box 13 - Bond premium on tax-exempt bonds:
     This amount derives from tax codes: 447, 448, 497 and 498.
    For a bond premium transaction to be reported on Form 1099-INT, the transaction's Noncovered Indicator must be set to Covered. The Noncovered Indicator can be set from a transaction register or the Transaction Detail page.
    Bond premium on tax-exempt bonds must be a positive amount in box 13.
  • Box 14-Tax-exempt bond CUSIP no.:
     When tax-exempt income is bridged to ONESOURCE Trust Tax, the associated CUSIP number prints on the 1099 detail for tax-exempt income. If tax-exempt interest is derived from more than one bond, the word, Various, prints in box 14. If tax-exempt interest is derived from only one bond, then the CUSIP number prints in box 14. Box 14 is not used to report the CUSIP number associated with tax-exempt dividends.
  • Box 17 - State tax withheld:
     This amount derives from tax code 415 (transactions originating from recipient’s state).

1099-OID

A Form 1099-OID summary prints on a Combined Year-End 1099 Forms page along with a Form 1099-B summary. The substitute 1099-OID recipient statement (which includes the OMB designation) combines reportable obligations and is generated after the 1099-B recipient statement. Most 1099-OID box items are automatically computed by the system based on the tax code or registration code of the underlying transactions. In ONESOURCE Trust Tax, 1099-OID pre-processing data can be reviewed, but it cannot be changed. To access 1099-OID pre-processing data from the account binder, select the Information Returns main topic, select 1099-OID from the Form Type drop-down list, select the recipient's Taxpayer ID link, select Search, then open the Form 1099-OID-Original Issue Discount collapsible section.
ONESOURCE Trust Tax does not support boxes 2 (Other periodic interest), 3 (Early withdrawal penalty), or 7 (Investment expenses).
  • Box 1 - Original Issue Discount:
     This amount derives from tax code 169.
  • Box 4 - Federal income tax withheld:
     This amount derives from tax code 168. The total amount from this tax code is allocated proratably based on the amount of OID applicable to each obligation.
  • Box 5 - Market discount:
     This amount derives from the tax codes 158, 162, 215 and 216.
    For a market discount transaction to be reported on Form 1099-OID, the transaction's Noncovered Indicator must be set to Covered. The Noncovered Indicator can be set from a transaction register or the Transaction Detail page.
  • Box 6 - Acquisition premium:
     This amount derives from tax codes 154, 155, 217 and 218.
    For an acquisition premium transaction to be reported on Form 1099-OID, the transaction's Noncovered Indicator must be set to Covered. The Noncovered Indicator can be set from a transaction register or the Transaction Detail page.
    Bond premium is required to be printed as a positive amount on box 6.
  • Box 8 - Original Issue Discount on Treasury Obligations:
     This amount derives from tax codes 192, 193 and 506.
  • Box 10 - Bond premium:
     This amount derives from tax codes 150, 152, 348 and 349.
    For a bond premium transaction to be reported on Form 1099-OID, the transaction's Noncovered Indicator must be set to Covered. The Noncovered Indicator can be set from a transaction register or the Transaction Detail page.
    Bond premium is required to be printed as a positive amount on box 10.
  • Box 11 - Tax-exempt OID:
     This amount derives from tax codes 198 and 199.
    For a tax-exempt OID transaction to be reported on Form 1099-OID, the transaction's Noncovered Indicator must be set to Covered. The Noncovered Indicator can be set from a transaction register or the Transaction Detail page.
  • Box 13 - State tax withheld:
     This amount derives from tax code 416 (transactions originating from recipient’s state).

1099-B

A Form 1099-B summary prints on a Combined Year-End 1099 Forms page along with a Form 1099-OID summary. The substitute 1099-B recipient statement (which includes the OMB designation) combines reportable sales and is generated after the Combined Forms page. In ONESOURCE Trust Tax, 1099-B pre-processing data can be reviewed, but it cannot be changed. To access 1099-B pre-processing data from the account binder, select the Information Returns main topic, select 1099-B from the Form Type drop-down list, select Search, select the recipient's Taxpayer ID link, then open the Form 1099-B-Proceeds from Broker and Barter Exchange Transactions collapsible section.
Data reported in boxes 1, 2, 3, 5, 6, 7 and 12 derives from the Sales Detail page. Transactions posted to tax codes 519, 521 and 526 through 529 are also reported as sales on Form 1099-B.
The substitute Form 1099-B is separated into Covered and Noncovered sales and is further separated into the following holding periods: Short Term, Long-Term, Long-term 28%, and Unknown Term Sales.
Form 8949 form references and verbiage as to whether cost basis information for noncovered sales was reported to the IRS is provided in compliance with IRS Publication 1179.
  • Applicable check box on Form 8949:
     This field includes the applicable check box for Form 8949. It is automatically determined as follows:
    • If the holding period is short term and basis is reported to the IRS, then A prints.
    • If holding period is short term and the basis is not reported to the IRS, then B prints.
    • If holding period is long term and the basis is reported to the IRS, then D prints.
    • If holding period is long term and the basis is not reported to the IRS, then E prints.
    • If holding period is unknown, then X prints.
  • Box 1f - Accrued market discount:
     This amount is required to be printed as a positive amount and is not limited in any way.
    Accrued market discount is reported as a positive amount on Form 1099-B. On the recipient’s Form 8949, the market discount is limited to net gain from the sale. The limited amount of market discount is then shown as a negative adjustment on the recipient’s Form 8949.
  • Box 3:
    This box includes the applicable boxes for reporting collectibles proceeds or dispositions of QOF investments. The Collectibles box is checked if the Sale of Collectibles check box is selected on the sale's Sale Detail page. The QOF box is selected if a disposed asset was identified as a QOF in an asset register.
  • Box 4:
     Federal income tax withheld-This amount derives from tax code 179. The total amount from this tax code is allocated proratably based on the amount of sales price applicable to each sale.
  • Box 8:
     Profit or (loss) realized in 2025 on closed contracts-This amount derives from tax code 221.
  • Box 9:
     Unrealized profit or (loss) on open contracts-12/31/2023-This amount derives from tax code 222.
  • Box 10:
     Unrealized profit or (loss) on open contracts-12/31/2024-This amount derives from tax code 223.
  • Box 11 - Aggregate profit or (loss) on contracts:
     This amount equals Box 8 + Box 9-Box 10.
  • Box 16 - State tax withheld:
     This amount derives from tax code 417 (transactions originating from recipient’s state).

Other items to note

Net Gain or Loss:
 Depending on the 1099 service level, this may print on the OMB 1099-B.
This amount equals Proceeds-Cost Basis + Wash Loss Disallowed-Market Discount. The Net gain or loss amount is limited to zero if a market discount adjustment exists.
Unknown Cost Basis:
 For noncovered sales, the Cost or Other Basis (Box 1e) column may include a U next to the Cost or Other Basis amount. If a U prints next to the Cost or Other Basis amount, the verbiage, Cost or Other Basis amounts shown with a ‘U’ are unknown or unsubstantiated, prints above the shaded area for column descriptions. This complies with Publication 1179 recipient sales reporting requirements regarding how sales should be segregated on substitute statements.
Return of Capital (ROC) adjustment:
 For accounts where the 1099 service level set to either Premium (1099 with full detail) or 1099 with reported detail only, the R code prints next to the amount in the Cost or Other Basis (Box 1e) column when reportable and non-reportable sales have a current year ROC adjustment. The description for the R code is also included in the information section above the sales detail on the 1099-B pages.
Tax Summary (only applicable for premium service level) presentation of market discount:
 The Form 8949 market discount worksheet, which determines the allowable market discount, is specific to each sale. Since any amount reported on the Tax Summary Statement is an aggregate amount, the market discount reported on the Tax Summary Statement is limited and presented as a negative amount so that it can be entered directly on the recipient's Form 8949.

1099-DA

Form 1099-DA is not currently supported by ONESOURCE Trust Tax. If a sale is marked as a digital asset, it will not be reported on Form 1099-B.

1099-MISC

The amounts in boxes 1, 2, 3, 6, 9, 10 and 11 are determined by receipt tax codes or disbursement tax codes from your trust accounting system. To set this information, use the 1099Misc-R and 1099Misc-SP/NEC collapsible sections on the Processing page. To access the Processing page, select SETUP, Information Reporting Setup then Processing.
  • Box 4 - Federal income tax withheld:
    This amount derives from tax code 346.
  • Box 5 - Fishing boat proceeds:
     This amount derives from tax code 347.
  • Box 8 - Substitute payments in lieu of dividends or interest:
     This amount derives from tax code 396.
  • Box 16 - State tax withheld:
    This amount derives from tax code 398.

1099-NEC

The amount in box 1 and 3 is determined by disbursement tax codes from your trust accounting system. To set this information, use the 1099Misc-SP/NEC collapsible section on the Processing page. To access the Processing page, select SETUP, Information Reporting Setup then Processing.
  • Box 4 - Federal income tax withheld:
     This amount derives from tax code 282.
  • Box 5 - State tax withheld:
     This amount derives from tax code 283.

1099-Q

Transactions posted to tax codes 477 through 486 are used to generate Form 1099-Q.

FMV statement

The FMV is bridged in from your trust accounting vendor or can be entered under the 1099 Information collapsible section on the Account Information page.

5498

  • Box 1 - IRA contributions:
     Only transactions posted to tax code 171 are included for IRA or Roth IRA contributions.
    Transactions posted to tax code 172 display in one of the fields based on the account's minor account types and the 5498 payer information. This also determines the box to check in box 7 for the contribution type. To access 5498 payer information, select SETUP then Information Reporting Setup.
    Transactions posted to tax codes 211 and 212 represent the employee contributions to a SEP. Transactions posted to tax code 214 represent employer contributions to a SEP.
  • Box 2 - Rollover contributions:
     This amount derives from tax codes 170 and 399.
  • Box 3 - Roth IRA conversion amount:
     This amount derives from tax codes 210 and 213. Transactions posted to tax code 210 generate a 1099-R form. Transactions posted to tax code 213 do not generate a 1099-R form for the Roth Conversion amount.
  • Box 4 - Recharacterized contributions:
     This amount derives from tax code 399.
  • Box 5 - Fair market value of account:
     The FMV is bridged from your trust accounting vendor, or it can be entered under the 1099 Information collapsible section on the Account Information page.
  • Box 6 - Life insurance cost included in box 1:
     This amount derives from tax code 173.
  • Boxes 7-9:
     View Box 1 comments.
  • Box 13a - Postponed/late contributions:
     This amount derives from tax code 458.
  • Box 13b:
    Year-Enter the year for which the postponed contribution in box 13a was made. Box 13b is blank if box 13c has code PO or SC.
  • Box 13c - Code:
     Select the code from the drop-down list in the Postponed Code column.
  • Box 14a - Repayments:
     This amount derives from tax codes 452, 453, 454, 455, 456 and 475.

1099-R

See for a list of 1099-R tax codes that will print the appropriate distribution code in box 7.
When a Roth IRA is identified, the amount in box 2a includes the taxable amount for Distribution Codes 2 (tax code 238) or 7 (tax code 243). For SIMPLE IRAs, the amount in Box 2a includes the taxable amount for every 1099-R distribution code except distribution code G (tax code 249). For other IRAs, tax code 264 (1099-R-Taxable Amount Box 2a) allows you to indicate the taxable portion to be reported in Box 2a. Tax code 264 must be associated with one of the following distribution codes: 8 (tax code 244), P (tax code 251), 81 (tax code 252), 1P (tax code 291), 4P (tax code 294), B (tax code 392), PJ (tax code 412), 8J (tax code 419), 84 (tax code 468), and B2 (tax code 488).
Box 5 (Federal Income Tax Withheld) and Box 12 (State Tax Withheld) amounts are determined from the 1099-R pre-processing data or they can be bridged using tax codes 235 and 236. To access the 1099-R pre-processing data from the account binder, select the Information Returns main topic, select the recipient's Taxpayer ID link on the 1099 Recipient Summary page, select 1099-R from the Form Type drop-down list, select Search, then open the Form 1099-R-Distribution Code collapsible section.

5498-ESA

  • Box 1 - Coverdell ESA contributions:
     This amount derives from tax code 172.
  • Box 2 - Rollover contributions:
     This amount derives from tax code 170.