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Form 1099-DIV: Dividends and Distributions
IRS Form 1099-DIV is used to report Dividends and Distributions to recipients. Trustees and middlemen must report gross dividend income if it exceeds $10 on this form.
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IRS Form 1099-DIV - Dividends and Distributions
IRS Form 1099-DIV is used to report Dividends and Distributions to recipients. Trustees and middlemen must report gross dividend income if it exceeds $10 on this form.
Risk Radar
Scan points- 1Failure to report WHFIT income over $10 can result in incorrect reporting on Form 1099-DIV.
- 2Failing to include nondividend distributions if they are determinable in Box 3.
- 3Not reporting section 897 gain amounts from USRPI dispositions in box 2a.
- 4Forgetting to report backup withholding amounts in Box 4.
- 5Omitting the account number when filing more than one Form 1099-DIV for a recipient.
Plain English
This form tells the IRS how much money was paid out to an investment recipient from dividends and other distributions. It allows filers to detail various types of payments, including nondividend amounts and federal tax withholdings. By filing Form 1099-DIV, the filer provides necessary information so the recipient can accurately report income on their taxes.
Submission Date
- Filing date: 2025-12-30 12:29:22
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when paying dividends (including capital gain dividends and exempt-interest dividends) or other distributions valued at $10 or more in money or other property to a recipient.
- Do not use Form 1099-DIV when the payment is a taxable dividend distribution from life insurance contracts or employee stock ownership plans, as those are reported on Form 1099-R.
- Check Form 1099-MISC instead when reporting substitute payments in lieu of dividends received by a broker on behalf of a customer (with specific instructions for Box 8).
Form selector
Use this form or another form?
Dividends are paid to a corporation, tax-exempt organization, or IRA
These payees are specifically listed as exceptions to the general reporting requirements on Form 1099-DIV.
✓ Check Box 3 and verify payee type.
A payment is made that may be a dividend but its nature cannot be determined at filing time
The entire payment must be reported as a dividend under the regulations of section 6042.
✓ Ensure the full amount is entered in Box 1a.
Nondividend distributions are made to shareholders by a corporation
If you are a corporation, use Form 5452 when reporting nondividend distributions on Form 1099-DIV.
✓ Verify that the distribution is not already covered elsewhere.
Deadline or filing window
The filing deadline for the reporting tax year is March 15 of the subsequent year. The instructions state that this form and its instructions have been converted from an annual revision to continuous use, implying ongoing filing requirements.
Checklist
What you need before filling it out
Dividends/Distributions
Payment amount $ge$ $10 in money or property · Form 1099-DIV (General)
Qualified Dividends
Paid from domestic or qualified foreign corporations during the tax year · Instructions p.2
Nondividend Distributions
Amount determined and paid · Box 3
Backup Withholding
Certain payments where TIN is missing · Box 4
Section 199A Dividends
Qualified REIT or RIC dividends paid to recipient · Box 5
Taxable Dividend Distributions
From life insurance contracts/ESOPs · Instructions p.1
Before you submit
- 1Ensure all payments reported are valued at $10 or more in money or other property.
- 2Verify that any dividend payment you cannot classify is reported entirely as a dividend.
- 3Confirm if the distribution qualifies as a qualified dividend based on stock holding periods (Instructions p.2).
- 4Check Box 3 to enter nondividend distributions, if determinable.
- 5Review Box 4 to ensure backup withholding amounts are recorded for recipients lacking TINs.
- 6Verify that Section 199A dividends are correctly entered in Box 5.
- 7Confirm the payer has used the appropriate Form W-9 or W-8 to obtain recipient identification.
How to file this form
- 1Calculate and report all payments made as dividends or distributions valued at $10 or more on Form 1099-DIV.
- 2Enter nondividend distributions into Box 3, ensuring to file Form 5452 if you are a corporation.
- 3Record any backup withholding amounts in Box 4 and ensure this amount is included on the recipient's income tax return.
- 4Report qualified REIT or RIC dividends specifically within Box 5.
- 5Sign and date Form 1099-DIV before sending it to each recipient.
Known limitations
- 1Taxable dividend distributions from life insurance contracts and employee stock ownership plans are reported on Form 1099-R.
- 2For payments received by a broker in lieu of dividends resulting from a loan of a customer's securities, the instructions for box 8 under Specific Instructions for Form 1099-MISC must be consulted.
- 3Boxes 9 and 10 apply only to corporations that are in partial or complete liquidation.
- 4If a Regional Investment Company (RIC) reports the foreign tax shown in box 7, box 8 should be left blank.
Field map
Compact field-by-field guide
Payer Info
1 items
Identifying information of the business or person making the payment.
Recipient Info
1 items
Identifying information of the person or entity receiving the payment.
Amounts
1 items
The payment amount subject to reporting for the applicable box category.
Withholding
1 items
Backup withholding amount if applicable.
Signatures
1 items
Name and phone number of the person to contact about this return.
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Fillable formOpen in Editor->The current edition is dated January 2024, and instructions are in continuous use; for the latest information regarding Form 1099-DIV, users should check IRS.gov/Form1099DIV.
What changed or needs a fresh check
- Edition date — confirm the revision date reads January 2024.
- Latest Info Link — confirm access to IRS.gov/Form1099DIV for ongoing updates.
- Continuous Use — confirm the form and instructions are in continuous use, not annual revision.
- TIN Requirement — confirm that recipients who have not furnished their TINs are subject to backup withholding (Box 4).
- Qualified Dividend Check — confirm dividends meet requirements of domestic or qualified foreign corporations for qualification.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 1099-DIV for record keeping.
- 2The form and its instructions are under continuous use, so confirm you are using the current edition (Rev. January 2024).
- 3If an error is found after filing, a corrected Form 1099-DIV must be issued to the recipient.
- 4Recipients should retain this form for tax preparation purposes.
Sources
- SRCInstructions p.1 — The form's official title is Dividends and Distributions.
- SRCInstructions p.1 — E-filing returns are subject to a lowered threshold of 10 (aggregated information returns), effective for returns filed on or after January 1, 2024.
- SRCInstructions p.1 — Payments made to specific payees include corporations, tax-exempt organizations, IRA, Archer MSA, HSA, U.S. agency, state, District of Columbia, U.S. possession, or registered securities or commodities dealer.
- SRCInstructions p.2 — When counting days the recipient held stock, include the day the recipient disposed of the stock, but exclude the day acquired and certain other days.
- SRCInstructions p.4 — Box 1a must contain the portion of dividends that qualifies for reduced capital gains rates.
- SRCInstructions p.5 — Box 7 reports the foreign tax that may be claimed as a deduction or credit on Form 1040 or 1040-SR.
Common confusion points
What counts as a qualified dividend?
Enter the portion of dividends in box 1a that qualifies for reduced capital gains rates, including those where meeting the section 1(h)(11) (B)(iii) holding period is impractical.
→ Check if the amount reported in Box 1a is designated as 'Qualified Dividends'.
When counting days held for stock?
Include the day the recipient disposed of the stock, but do not include the day the recipient acquired the stock or certain other specified days.
→ Verify that you are including the disposition date when calculating holding period.
What is in Box 7 vs. Box 8?
Box 7 shows the foreign tax paid and reported; Box 8 should be left blank if a RIC reports the foreign tax shown in box 7.
→ If reporting for a RIC, ensure Box 8 is empty unless specific circumstances dictate otherwise.
When do Boxes 9 and 10 apply?
These boxes show cash (Box 9) and noncash (Box 10) liquidation distributions; they are only applicable to corporations in partial or complete liquidation.
→ Confirm the entity reporting the dividends is a corporation undergoing liquidation before completing these boxes.
What does Box 12 report?
Box 12 shows exempt-interest dividends from a mutual fund or other RIC paid during the calendar year, which must be reported on Form 1040.
→ Ensure the dividend amount in Box 12 is specifically designated as 'exempt-interest' from an RIC.
Do I need to report foreign tax if it was paid?
Yes, enter the name of the foreign country or U.S. possession for which the foreign tax was paid and reported in box 7.
→ Cross-reference Box 7 with the name listed in Box 5.
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⚠ If something goes wrong
- A corrected Form 1099-DIV must be issued if an error is found.
Questions about IRS Form 1099-DIV
What is IRS Form 1099-DIV used for?
This form tells the IRS how much money was paid out to an investment recipient from dividends and other distributions. It allows filers to detail various types of payments, including nondividend amounts and federal tax withholdings. By filing Form 1099-DIV, the filer provides necessary information so the recipient can accurately report income on their taxes.
Who must file IRS Form 1099-DIV?
Trustees and middlemen must file IRS Form 1099-DIV when they are required to provide a statement to the recipient.
What information does IRS Form 1099-DIV require?
The form collects details such as dividend amounts (Box 1a/1b), nondividend distributions (Box 3), federal income tax withheld (Box 4), and section 897 capital gain from USRPI dispositions (Box 2a).
When is IRS Form 1099-DIV due?
The reporting tax year is due on or before March 15 of the subsequent year.
Where do I file IRS Form 1099-DIV?
The source does not specify a particular service center address for filing, but it notes that general instructions cover when and where to file, including electronic reporting options.
How do I complete IRS Form 1099-DIV?
First, complete all relevant boxes detailing income and distributions. If filing for multiple accounts per recipient, include the account number. Finally, sign the form before sending it to ensure proper submission.
What happens if IRS Form 1099-DIV is filed incorrectly?
If a filer is required to provide a statement to the recipient but fails to do so, there are consequences detailed in Part M of the current General Instructions for Certain Information Returns.
What counts as a qualified dividend?
Enter the portion of dividends in box 1a that qualifies for reduced capital gains rates, including those where meeting the section 1(h)(11) (B)(iii) holding period is impractical. Check if the amount reported in Box 1a is designated as 'Qualified Dividends'.
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