Do I list annuity Fair Market Value on 2018 Income Summary?

[stayhoff]

Is annuity value considered income? No distributions received.

[jerry_griffith]

An increase in value of an investment is not considered income in the absence of a distribution.  If you did not receive a 1099 you had no reportable income.  You can be sure the custodian of your annuity would send you a 1099 for any reportable income.