Form 9549: Explanation of Other Income

Form 9549, Explanation of Other Income, is a one-page IRS form for describing the amount reported as "Other Income" on a federal tax return. It asks for the taxpayer's name and social security number, then breaks that amount into rows: trade or business, hobby, prize, odd job or contract labor, other income with an explanation, and reimbursement for expenses that were paid and deducted from taxable income in a previous year.

For each row, the form asks for the amount, the occupation or type of service, who earned it on a joint return, where it was earned, and whether Social Security tax (FICA) was withheld. The form says the amounts on it should total the amount reported as Other Income on the federal tax return.

The form prints no mailing address, deadline or separate instructions. You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 9549: Explanation of Other Income, as printed by IRS

What's on Form 9549

Taxpayer details

Taxpayer's name and taxpayer's social security number.

Instructions and total note

One line of instructions asks for a description of the Other Income amount. An Important note says the amounts should total the Other Income on the return.

Rows (a) to (e)

Trade or business, Hobby, Prize, Odd job/Contract labor, and Other (explain).

Row (f)

Reimbursement for expenses that were paid and deducted from taxable income in a previous year.

Columns

Amount, Occupation/Type of Service, who earned the income on a joint return, where it was earned (Home or Other), and whether Social Security tax (FICA) was withheld (Yes or No).

Verification note

A footnote says that if FICA was withheld, verification is provided, such as Form 1099, pay stubs or check stubs.

How to fill out Form 9549

1
Name and SSN
Enter the taxpayer's name and social security number at the top of the form.
2
Choose the row
Enter each part of the Other Income amount on the row that describes it, from (a) Trade or business to (f) reimbursement. Row (e) has room to explain an item that fits no other row.
3
Amount and type of service
Enter the amount and the occupation or type of service for each item.
4
Who and where
On a joint return, check the box for the spouse who earned the income. Then check Home or Other for where the income was earned.
5
FICA withheld
Check Yes or No for whether Social Security tax (FICA) was withheld. For Yes, the form asks for verification such as Form 1099, pay stubs or check stubs.
6
Check the total
The form says the amounts on it should total the amount reported as Other Income on the federal tax return.

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Where it goes and what it asks for

Where to send it

The form prints no mailing address and has no separate instructions, so it does not say where it goes or who receives it.

Deadline

The form prints no deadline.

Supporting documents

For income where FICA was withheld, the form asks for verification, such as Form 1099, pay stubs or check stubs.

Matching the return

The form's Important note says the amounts should total the amount reported as Other Income on the federal tax return.

Who fills out Form 9549?

Taxpayers who reported Other Income
The form asks for the taxpayer's name and social security number and describes the amount reported as Other Income on that taxpayer's federal tax return.
Joint filers
For a joint return, a column asks who earned each item, with boxes the form labels Husband and Wife.
Side work, prizes and hobbies
Rows cover trade or business income, hobby income, prizes, and odd jobs or contract labor, plus an Other row with room to explain.
Reimbursed past expenses
Row (f) is for a reimbursement for expenses that were paid and deducted from taxable income in a previous year.

The form is completed by the taxpayer whose federal tax return reports the Other Income amount. It does not say who asks for it or where it is sent.

Official sources and the blank

Official IRS form page
The agency’s own page for Form 9549.
Blank PDF
The official blank form, to print or fill by hand.

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Questions about Form 9549

What is Form 9549 for?

Its title is Explanation of Other Income. The form asks for a description of the amount reported as Other Income on a federal tax return.

Which kinds of income does it list?

Trade or business, hobby, prize, odd job or contract labor, other income with an explanation, and reimbursement for expenses deducted in a previous year.

What proof does Form 9549 ask for?

If Social Security tax (FICA) was withheld from an item, the form asks for verification, such as Form 1099, pay stubs or check stubs.

Where is Form 9549 sent?

The form does not say. It prints no mailing address and has no separate instructions.

Does the total have to match the return?

The form says the amounts on it should total the amount reported as Other Income on the federal tax return.

Form 9549: Explanation of Other Income