Business Income Resoures and Job Aids from Publication 4012

Business income information may come from the following:

• Forms 1099-MISC, Miscellaneous Income, Box 3, Nonemployee Compensation
• Forms W-2, Wage and Tax Statement with Statutory Employee checked in box 13
• Form 1099-K Payment Card and Third Party Network Transactions
• Forms 1099-NEC, Nonemployee Compensation

The following job aids from Publication 4012 will help you determine and report the taxpayer's income:

• How and Where to Enter Income
• Schedule C