Received 2 cash surrenders in 2016 did not receive 1099's. They said we did not make enough interest there was no gain. So where to a input the income?

[MiriamF · Accepted solution]

You don't need to report this income.

The cash surrender value of a life insurance policy is equal to the premiums you have paid up to the surrender date minus the surrender fee. Because you have paid for the premiums with after-tax money (assuming you bought this policy from the private market, not through an employer), then it is not taxable.