In the IRS publication "IRS Processing Codes and Information" for 2013, (Document 6209, available online from the IRS website) in "Section 2 - Tax Returns and Forms" there in a table listing all the returns and forms from the IRS (pg. 25). In this table each return and form has a Tax Class listed with a code numbered 0-9 for each class. The Tax Class numbers identify the type of return or form used. These Tax Class numbers are explained in "Section 4 - Document Locator Number" under their "2 DLN Composition" (pg. 61-62). For W2's, W4's, and 1099's the tax classes are listed as "5", but 1040's are listed as tax class "2".The tax class "5" is identified as "Information Return Processing (IRP), Estate and Gift Tax", but tax class "2" is identified as "Individual Income Tax, Fiduciary Income Tax, Partnership return". Note: I ask that you verify the information I've presented before responding to my question. Document 6209 is available online from the IRS website. According to the IRS's own handbook for processing returns have I been reporting estate and gift tax information (W2 and 1099) erroneously as income on my IRS 1040's? Addendum 9-30-2013: I ask this question in order to determine my legal obligation to report "taxable income" correctly as it relates to the income reported on a W2 or 1099 form so I would not risk perjury when I sign an IRS 1040 return.