Distributions from money market funds are taxed as interest income as in the case with a bank money market fund, or taxed as dividends in the case of a private money market fund.
For interest income, you will receive a 1099-INT, for dividends, you will receive a 1099-DIV.
If your money market account(s) are within a qualified retirement account such as an IRA, your distributions are not taxable or reportable.
(Edited 02/03/2016, 12;45 PM EDT)
