Tax Documents

Tax documents are forms and statements issued to a taxpayer by a third party that contain information used in the completion of the taxpayer's income tax return.

One physical tax document may contain more than one logical tax form or statement. For example, a broker may issue a consolidated tax statement that contains Forms 1099-B, 1099-DIV, 1099-INT, 1099-OID, and 1099-MISC.

FORMS

Common forms issued by third parties include:

• Form W-2, Wage and Tax Statement, issued to taxpayer by an employer
• Form 1099-B, Proceeds From Broker Transactions, issued to taxpayer by a stock broker

STATEMENTS

Statements issued by third parties include:

• Statement of rental income and expenses issued to taxpayer by a property manager