Important Facts About the 1099-DIV Form

What is the 1099-DIV form?
The 1099-DIV form applies to reporting of dividends which cover capital gain dividends and exempt-interest dividends, and other stock distributions amounting to $10 or more.

When should a 1099-DIV form be filed?
1099-DIV forms must be sent to recipients via mail, not later than January 31, and e-filed with the IRS by March 31, annually.
Where Should 1099-DIV forms be Filed?
1099-DIV forms must be filed to the IRS.

1099-DIV Forms are Applicable for the Following Businesses:

BANKS

INVESTMENT CORPORATIONS

MUTUAL FUNDS COMPANIES

OTHER FINANCIAL ORGANIZATIONS

1099-DIV must be filed for the following individuals:

  • Persons for whom any foreign tax on dividends and other distributions on stock have been denied and paid.
  • Persons for whom any federal income tax on dividends, covered by the backup withholding rules have been denied.
  • Persons who paid $600 or more as part of a liquidation.

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