Employee-related reporting to the Internal Revenue Service

Below is a list of the types of payments that are made to employees with the forms on which they are to be reported to the Internal Revenue Service.

Auto reimbursements (nonaccountable plan):
  • Employee W-2
  • Nonemployee 1099-MISC

Awards:

  • Employee W-2
  • Nonemployee 1099-MISC

Bonuses:

  • Employee W-2
  • Nonemployee 1099-MISC

Cafeteria/flexible benefit plan

  • 5500, 5500-C, or 5500-R

Car expense (nonaccountable plan):

  • Employee W-2
  • Nonemployee 1099-MISC

Christmas bonuses:

  • Employee W-2
  • Nonemployee 1099-MISC

Compensation:

  • Employee W-2
  • Nonemployee 1099-MISC

Education expense reimbursement (nonaccountable plan):

  • Employee W-2
  • Nonemployee 1099-MISC

Employee business expense reimbursement (nonaccountable plan)

  • W-2
Group-term life insurance (PS 58 costs)
  • W-2 or 1099-R

Medical expense reimbursement plan

  • 5500, 5500-C, or 5500-R  (employee-funded)

Mileage (nonaccountable plan):

  • Employee W-2
  • Nonemployee 1099-MISC

Moving expense:

  • Employee W-214782
  • Nonemployee 1099-MISC

Severance pay

  • W-2

Sick pay

  • W-2

Supplemental unemployment

  • W-2

Vacation allowance:

  • Employee W-2
  • Nonemployee 1099-MISC

Wages

  • W-2