Where to report Form 1099...

In most cases, if you received a Form 1099, do not include that form with your return *. Instead, enter amounts from that form directly on your Form 1040 return. (* Exception: Form 1099-R SHOULD be included with your return.)

Where to report 1099 INCOME: Look at the instructions on the Form 1099 (usually on the back of the form) for an indication as to where you should report your 1099 income.

Where to report 1099 WITHHOLDING: Federal withholding should be entered on Form 1040 line 25b. State withholding (if present) should be reported on your state return.