- Contracts and Straddles
- Original Issue Discounts (1099-OID)
- Sale of business assets
- Form 1099-NEC or 1099-MISC
- Child's Investment Income (Form 8814)
- Undistributed Long-Term Capital Gains (Form 2439)
- IRA or 401(k) investments (Only reported when sold and only in the Retirement Income (1099-R) section)
- Contributions to an IRA