Government forms

Form 1099-DIV: Dividends and Distributions

Reports dividends and capital gain distributions paid by brokers, mutual funds and corporations. It separates ordinary dividends from qualified dividends, which are taxed at lower rates.

Rev. January 2024

Source: Internal Revenue Service (IRS)

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Instructions for filling out Form 1099-DIV: Dividends and Distributions

This template is used for official filing and documentation. Below are detailed instructions for completing, requirement details, and submission rules.

Who needs to fill out this document?

This form is designed for use by legal entities, individuals, or authorized representatives in the following cases:

Investors with dividend-paying stocks or funds.
Brokers and mutual funds issuing year-end statements.
Corporations paying dividends to shareholders.

What you will need before starting

Before filling out the interactive form, prepare the following details and documents:

1. Payer and recipient detailsNames, addresses and TINs.

2. Dividend amountsTotal ordinary dividends and the qualified portion.

3. Capital gain distributionsTotal and special categories such as unrecaptured section 1250 gain.

4. Other itemsNondividend distributions, foreign tax paid, withholding.

Step-by-step filling process

Enter payer and recipient: Names, addresses and TINs.
Report dividends: Box 1a ordinary dividends, box 1b qualified dividends.
Report distributions: Box 2a capital gain distributions and related boxes; box 3 nondividend distributions.
Furnish and file: Recipient copy by January 31 (brokers often send consolidated statements by mid-February).

Frequently Asked Questions (FAQ)

What are qualified dividends?

Dividends that meet holding period and other rules and are taxed at long-term capital gain rates.

Where do I report these amounts?

On Form 1040 and, if required, Schedule B and Schedule D.

Can I file Copy A printed from this PDF?

No. Copy A sent to the IRS (or SSA) must be the official red-ink scannable version or filed electronically. Printable copies are fine for recipients and your records. Businesses filing 10 or more information returns in a year must e-file.

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