tomsloan
New Member

Retirement tax questions

It does not sound like it may be a taxable item in either year.  A number of entities consider "small" payments to be de minimis in nature, and they do not deem it worthy to send you a tax form.   The nature of your check seems like you would have received a 1099-MISC postmarked by January 31, 2015 for a taxable 2014 item.  You might search their web site and see if you can determine whether they posted any guidance to recipients as to the tax treatment of these payments.