Forms 1040 2015: Fill & Download for Free

No, it is your choice whether to use cents or to round your figures up or down. Pick one method or the other. You may not use both.You may round off cents to whole dollars. If you do round to whole dollars, you must round all amounts. To round off amounts to the nearest whole dollar, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3. If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding and only round off the total.Source: Instructions for Form 1042-S (2015)

A2A.Proceeds from real estate transactions are typically reported on Form 1099-S. Form 1099-B is typically used to report sales made by a broker, normally stock sales. I'm not sure why you would be getting a 1099-B for a real estate transaction, so I assume you meant 1099-S. How you report it depends on the type of property you sold.If you sold a personal-use property, you use Part II of IRS Form 8949, Sales and Other Dispositions of Capital Assets to compute the gain or loss. If this is your personal home and you qualify for the capital gains exclusion, you incorporate that on Form 8949. You then carry the information to Schedule D (Form 1040), Capital Gains and Losses. You cannot deduct a loss on the sale of a personal-use property.If you sold a property other than a personal-use property, you use IRS Form 4797, Sales of Business Property to report the sale. If you did not use the property in a trade or business but were holding it for investment, the portion of the gain that represents recapture of depreciation is reported as ordinary income, and any remaining gain is carried to Form 8949 and Schedule D and reported as capital gain. If you used the property in a trade or business, you still report depreciation recapture as ordinary income, and any remaining gain from the sale is treated as section 1231 gain. See IRS Publication 544 (2015), Sales and Other Dispositions of Assets for a full description of how to treat section 1231 gain.

The companies that you worked for should have issued you the Form 1099’s. If you did not receive them you may want to contact the companies HR office. If that fails, you may contact the IRS and request copies of the informational tape information submitted to IRS from those companies. As an alternative, you can use their Get Transcript tool to request your wage and income transcript. It shows the data reported to the IRS on information returns such as Form W-2s, Form 1099 series, Form 1098 series, and Form 5498 series; however, state or local information isn't included with the Form W-2 information. These transcripts are available for the past ten tax years but information for the current tax year may not be complete until July. See Get Transcript FAQs and Can I get a transcript or copy of Form W-2, Wage and Tax Statement, from the IRS? for more information. You can also use Form 4506-T (PDF), Request for Transcript of Tax Return, to request a wage and income transcript.The Social Security Administration (SSA) provides to the Number Holder (NH) or legal representative(s) at no charge, a microprint copy of Form W-2. You can use this to help resolve an SSA program-related matter, such as an earnings discrepancy in connection with the processing of a Title II and/or Title XVI claim or an SSA or NH initiated earnings investigation. Visit SSA.gov or call 800-772-1213 for instructions on how to obtain wage information from the SSA.If you have the information you may use this form to file a substitute Form 1099: https://www.irs.gov/pub/irs-pdf/f4852.pdfOr you may call the IRS toll free at 800-829-1040 or visit an IRS Taxpayer Assistance Center (TAC) in person.I hope this is helpful.