Report on Form 1040,
Line 62, any amounts shown on these forms as Federal income tax withheld. If
you itemize your deductions, report on Schedule A, Line 5, any amounts shown
on these forms as state or local income tax withheld.
- Report on W-2, W-2G, 1098, 1098-E, 1099-A, 1099-B, 1099-C, 1099-DIV, and 1099-G
- Report on 1099-INT, 1099-LTC, 1099-MISC, 1099-MSA, 1099-OID, 1099-PATR, 1099-Q, 1099-R, and 1099-S
Private Delivery Services
You can use certain private delivery services designated by the IRS to meet the “timely
mailing as timely filing/paying” rule for tax returns and payments. The most recent list
of designated private delivery services was published by the IRS in September 2002. The
list includes only the following:
- Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service.
- DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight.
- Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2 Day, FedEx International Priority and FedEx International First.
- United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, and UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express
The private delivery service can tell you how to get written proof of the mailing date.
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Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.
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