IRS Form 1099-DIV "Dividends and Distributions"

What Is 1099-DIV?

IRS Form 1099-DIV, Dividends and Distributions, is a legal document completed by banks and other financial institutions (payers) and sent to the Internal Revenue Service (IRS) and investors (recipients) who had dividends and distributions from various types of investments during a calendar year. Once the investor receives Form 1099-DIV, it is necessary to put the information from this document on a Schedule B or Form 1040, US Individual Income Tax Return. File your tax return with a copy of the 1099-DIV Form by April 15.

This form was released by the IRS. The latest version of the form was issued in 2020 with all previous editions obsolete. You can download a fillable 1099-DIV example through the link below. If you are looking for other 1099 forms, you may find them here.

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1099-DIV Instructions

The payers need to provide the following information in the Dividends and Distributions tax form:

  1. Write down the payer's name, address, telephone number, and taxpayer identification number;
  2. State the recipient's name, address, and taxpayer identification number. If there are multiple accounts for one recipient, add their account number. If you need to file in accordance with the Foreign Account Tax Compliance Act (FATCA), check the appropriate box;
  3. Enter the total ordinary dividends - dividends from money market funds, distributions on stock, net short-term capital gains from mutual funds, etc .;
  4. Enter the qualified dividends - dividends that qualify for the reduced capital gains rates;
  5. Record the total amount of capital gain distributions, unrecaptured section 1250 gain from certain real property, gain from qualified small business stock, and gain from sales and exchanges of collectibles;
  6. Indicate the nondividend distributions;
  7. Write down the backup withholding and qualified Real Estate Investment Trust dividends;
  8. Enter the recipient's investment expenses;
  9. State the foreign tax paid on dividends and distributions and name the foreign country or US possession for which it was paid and reported;
  10. Write down the cash and noncash distributions made as part of a liquidation;
  11. State the exempt-interest dividends from mutual funds and Regulated Investment Companies (RICs);
  12. Indicate the abbreviated name of the state, payer's state identification number, and state income tax withheld on the payment.

There are several pages in this form - for informational purposes, for the IRS, for the recipient's records and tax return, and the payer. If you need more information about Form 1099-DIV, consult the Official Instructions for 1099-DIV, issued by the IRS.

1099-INT Vs 1099-DIV

Form 1099-INT, Interest Income, is a related document completed by banks, credit unions, and other financial institutions to provide interest statements to applicable account holders. Unlike Form 1099-DIV that includes dividends and distributions, Form 1099-INT reports interest earnings on savings and checking accounts.

1099-B Vs 1099-DIV

Form 1099-B, Proceeds from Broker and Barter Exchange Transactions, is completed by brokers and barter exchanges and sent to their customers to itemize all transactions, gains, and losses during the tax year. While Form 1099-DIV reports distributions and dividends, Form 1099-B provides the total amount of the customer's taxable gain and loss after the sale of stocks, options, and commodities.

Where to Report 1099-DIV?

Dividends on 1099-DIV Form are reported to the IRS by financial institutions. 1099-DIV due date is January 31. Its mailing address depends on where your principal place of business is:

  1. If you are located in Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, Virginia, send the form to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301;
  2. If you are located in Alaska, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming, mail the form to the Department of the Treasury, Internal Revenue Service Center, PO Box 219256, Kansas City, MO 64121-9256;
  3. If you are located in California, Connecticut, District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, West Virginia, send the form to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201;
  4. If you are located outside the US, mail the form to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301.
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Download IRS Form 1099-DIV "Dividends and Distributions"

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Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
To order official IRS information returns, which include a scannable Copy A for filing with
the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on
Employer and Information
Returns, and we’ll mail you the forms you request and their
instructions, as well as any publications you may order.
Information returns may also be filed electronically using the IRS Filing Information Returns
Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act
Information Returns (AIR) program (visit www.IRS.gov/AIR).
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
9191
VOID
CORRECTED
1a Total ordinary dividends
OMB No. 1545-0110
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
Dividends and
2019
$
Distributions
1b Qualified dividends
$
1099-DIV
Form
Copy A
2a Total capital gain distr.
2b Unrecap. Sec. 1250 gain
$
$
For
Internal Revenue
2c Section 1202 gain
2d Collectibles (28%) gain
PAYER’S TIN
RECIPIENT’S TIN
Service Center
File with Form 1096.
$
$
RECIPIENT’S name
3
Nondividend distributions
4
Federal income tax withheld
For Privacy Act
$
$
and Paperwork
5
Section 199A dividends
6
Investment expenses
Reduction Act
$
$
Street address (including apt. no.)
Notice, see the
7
Foreign tax paid
8
Foreign country or U.S. possession
2019 General
Instructions for
$
City or town, state or province, country, and ZIP or foreign postal code
Certain
Information
9
Cash liquidation distributions
10 Noncash liquidation distributions
Returns.
$
$
11 Exempt-interest dividends
12 Specified private activity
FATCA filing
requirement
bond interest dividends
$
$
Account number (see instructions)
2nd TIN not.
13 State
14
15 State tax withheld
State identification no.
$
$
1099-DIV
Form
Cat. No. 14415N
www.irs.gov/Form1099DIV
Department of the Treasury - Internal Revenue Service
Do Not Cut or Separate Forms on This Page
Do Not Cut or Separate Forms on This Page
VOID
CORRECTED
1a Total ordinary dividends
OMB No. 1545-0110
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
Dividends and
2019
$
Distributions
1b Qualified dividends
$
1099-DIV
Form
Copy 1
2a Total capital gain distr.
2b Unrecap. Sec. 1250 gain
$
$
For State Tax
PAYER’S TIN
RECIPIENT’S TIN
Department
2c Section 1202 gain
2d Collectibles (28%) gain
$
$
RECIPIENT’S name
3
Nondividend distributions
4
Federal income tax withheld
$
$
5
Section 199A dividends
6
Investment expenses
$
$
Street address (including apt. no.)
7
Foreign tax paid
8
Foreign country or U.S. possession
$
City or town, state or province, country, and ZIP or foreign postal code
9
Cash liquidation distributions
10 Noncash liquidation distributions
$
$
11 Exempt-interest dividends
12 Specified private activity
FATCA filing
requirement
bond interest dividends
$
$
Account number (see instructions)
13 State
14
15 State tax withheld
State identification no.
$
$
1099-DIV
Form
www.irs.gov/Form1099DIV
Department of the Treasury - Internal Revenue Service
CORRECTED (if checked)
1a Total ordinary dividends
OMB No. 1545-0110
PAYER’S name, street address, city or town, state or province, country, ZIP
or foreign postal code, and telephone no.
Dividends and
2019
$
Distributions
1b Qualified dividends
$
1099-DIV
Form
2a Total capital gain distr.
2b Unrecap. Sec. 1250 gain
Copy B
$
$
For Recipient
PAYER’S TIN
RECIPIENT’S TIN
2c Section 1202 gain
2d Collectibles (28%) gain
$
$
RECIPIENT’S name
3
Nondividend distributions
4
Federal income tax withheld
This is important tax
$
$
information and is
being furnished to
5
Section 199A dividends
6
Investment expenses
the IRS. If you are
$
$
Street address (including apt. no.)
required to file a
return, a negligence
7
Foreign tax paid
8
Foreign country or U.S. possession
penalty or other
sanction may be
$
City or town, state or province, country, and ZIP or foreign postal code
imposed on you if
this income is taxable
9
Cash liquidation distributions
10 Noncash liquidation distributions
and the IRS
$
$
determines that it has
not been reported.
11 Exempt-interest dividends
12 Specified private activity
FATCA filing
requirement
bond interest dividends
$
$
Account number (see instructions)
13 State
14
15 State tax withheld
State identification no.
$
$
1099-DIV
(keep for your records)
Form
www.irs.gov/Form1099DIV
Department of the Treasury - Internal Revenue Service
Instructions for Recipient
Box 3. Shows a return of capital. To the extent of your cost (or other basis)
in the stock, the distribution reduces your basis and is not taxable. Any
Recipient’s taxpayer identification number (TIN). For your protection,
amount received in excess of your basis is taxable to you as capital gain.
this form may show only the last four digits of your TIN (social security
See Pub. 550.
number (SSN), individual taxpayer identification number (ITIN), adoption
Box 4. Shows backup withholding. A payer must backup withhold on
taxpayer identification number (ATIN), or employer identification number
certain payments if you did not give your TIN to the payer. See Form W-9,
(EIN)). However, the issuer has reported your complete TIN to the IRS.
Request for Taxpayer Identification Number and Certification, for
FATCA filing requirement. If the FATCA filing requirement box is checked,
information on backup withholding. Include this amount on your income
the payer is reporting on this Form 1099 to satisfy its chapter 4 account
tax return as tax withheld.
reporting requirement. You also may have a filing requirement. See the
Box 5. Shows the portion of the amount in box 1a that may be eligible for
Instructions for Form 8938.
the 20% qualified business income deduction under section 199A. See the
Account number. May show an account or other unique number the payer
Instructions for Form 1040.
assigned to distinguish your account.
Box 6. Shows your share of expenses of a nonpublicly offered RIC,
Box 1a. Shows total ordinary dividends that are taxable. Include this
generally a nonpublicly offered mutual fund. This amount is included in
amount on the “Ordinary dividends” line of Form 1040. Also, report it on
box 1a.
Schedule B (Form 1040), if required.
Box 7. Shows the foreign tax that you may be able to claim as a deduction
Box 1b. Shows the portion of the amount in box 1a that may be eligible for
or a credit on Form 1040. See the Form 1040 instructions.
reduced capital gains rates. See the Form 1040 instructions for how to
Box 8. This box should be left blank if a RIC reported the foreign tax
determine this amount and where to report.
shown in box 7.
The amount shown may be dividends a corporation paid directly to you
Boxes 9 and 10. Show cash and noncash liquidation distributions.
as a participant (or beneficiary of a participant) in an employee stock
ownership plan (ESOP). Report it as a dividend on your Form 1040 but
Box 11. Shows exempt-interest dividends from a mutual fund or other RIC
treat it as a plan distribution, not as investment income, for any other
paid to you during the calendar year. See the Instructions for Form 1040
purpose.
for where to report. This amount may be subject to backup withholding.
See Box 4 above.
Box 2a. Shows total capital gain distributions from a regulated investment
company (RIC) or real estate investment trust (REIT). See How To Report in
Box 12. Shows exempt-interest dividends subject to the alternative minimum
the Instructions for Schedule D (Form 1040). But, if no amount is shown in
tax. This amount is included in box 11. See the Instructions for Form 6251.
boxes 2c–2d and your only capital gains and losses are capital gain
Boxes 13–15. State income tax withheld reporting boxes.
distributions, you may be able to report the amounts shown in box 2a on
Nominees. If this form includes amounts belonging to another person, you
your Form 1040 rather than Schedule D. See the Form 1040 instructions.
are considered a nominee recipient. You must file Form 1099-DIV (with a
Box 2b. Shows the portion of the amount in box 2a that is unrecaptured
Form 1096) with the IRS for each of the other owners to show their share
section 1250 gain from certain depreciable real property. See the
of the income, and you must furnish a Form 1099-DIV to each. A spouse is
Unrecaptured Section 1250 Gain Worksheet in the Instructions for
not required to file a nominee return to show amounts owned by the other
Schedule D (Form 1040).
spouse. See the 2019 General Instructions for Certain Information Returns.
Box 2c. Shows the portion of the amount in box 2a that is section 1202
Future developments. For the latest information about developments
gain from certain small business stock that may be subject to an exclusion.
related to Form 1099-DIV and its instructions, such as legislation enacted
See the Schedule D (Form 1040) instructions.
after they were published, go to www.irs.gov/Form1099DIV.
Box 2d. Shows 28% rate gain from sales or exchanges of collectibles. If
required, use this amount when completing the 28% Rate Gain Worksheet
in the Instructions for Schedule D (Form 1040).
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