In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your trade or business. These payments include the following. Payments to certain crew members by operators of fishing boats. You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes, and advance earned income credit payments.
Cash includes U.S. and foreign coin and currency.
It also includes certain monetary instruments such as certain cashier's and traveler' s checks and money orders.