1099-DIV

Dividends and Distributions

Agency
IRS
Revision
Rev. January 2024
Fillable fields
140
Pages
6
Official source
IRS form page
Checked
October 20, 2026
Fill 1099-DIV online
Page 1 of form 1099-DIV

Form 1099-DIV: Dividends and Distributions

Form 1099-DIV is the information return for dividends and other distributions. The IRS page says banks and other financial institutions use it to report dividends and other distributions to taxpayers and to the IRS. The payer files Copy A with the IRS and gives Copy B to the recipient.

The instructions say to file it for each person to whom you paid dividends and other distributions of $10 or more, for whom you withheld and paid foreign tax on dividends, for whom you withheld federal income tax under the backup withholding rules, or to whom you paid $600 or more as part of a liquidation.

Form 1099-DIV is a continuous-use form: the instructions say the form and its instructions are updated as needed, not every year, and the current revision is January 2024. The PDF says not to print and file Copy A downloaded from IRS.gov, because a penalty may apply to forms that can't be scanned. You can fill out Copies 1, B and 2 free on this page.

Top of page 1 of Form 1099-DIV: Dividends and Distributions, as printed by IRS

What's on Form 1099-DIV

Payer, recipient and account details

Names, addresses and TINs, an account number, and the 2nd TIN not. box. The instructions say the account number is required if the recipient has more than one account or box 11 is checked.

Boxes 1a and 1b: dividends

Box 1a is total ordinary dividends, including reinvested dividends and money market fund dividends. Box 1b is the part of box 1a that qualifies for the reduced capital gains rates.

Boxes 2a to 2f: capital gain distributions

Box 2a is total long-term capital gain distributions. Boxes 2b, 2c, 2d and 2f show parts of it, and box 2e shows section 897 gain inside box 1a. The instructions say only RICs and REITs complete boxes 2e and 2f.

Boxes 3 to 6

Nondividend distributions, federal income tax withheld (backup withholding), section 199A dividends and investment expenses of a nonpublicly offered fund.

Boxes 7 to 13

Foreign tax paid and the country, cash and noncash liquidation distributions, the FATCA filing requirement box, exempt-interest dividends, and specified private activity bond interest dividends.

Boxes 14 to 16: state information

State, state identification number and state tax withheld. The instructions say these boxes, and Copies 1 and 2, are provided for convenience.

How to fill out Form 1099-DIV

  1. 1

    Get the recipient's TIN

    The instructions say to use Form W-9 to request a recipient's TIN, and the applicable Form W-8 for a foreign recipient.

  2. 2

    Enter payer and recipient details

    Fill in names, addresses and TINs. The recipient's TIN may be truncated on the copy given to the recipient, but not on the copy filed with the IRS. The payer's TIN is never truncated.

  3. 3

    Fill in boxes 1a and 1b

    Box 1a includes the amounts in boxes 1b, 2e and 6. The instructions say box 1b can't be less than zero and doesn't include investment expenses.

  4. 4

    Fill in boxes 2a to 2f

    Enter total capital gain distributions in box 2a, including the amounts shown in boxes 2b, 2c, 2d and 2f.

  5. 5

    Fill in the other boxes that apply

    Enter nondividend distributions, withholding, foreign tax and exempt-interest dividends. Liquidation amounts in boxes 9 and 10 stay out of boxes 1a and 1b, and box 12 includes box 13.

  6. 6

    File Copy A and give Copy B

    Copy A goes to the IRS, on paper with Form 1096 or electronically, and Copy B goes to the recipient. You can fill this form free on this page.

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Deadlines, where to send it and common mistakes

Deadlines

The instructions point to the General Instructions for Certain Information Returns for when and where to file and for furnishing statements to recipients.

E-file rule

The instructions say the e-file threshold is 10 information returns in total, for returns filed on or after January 1, 2024. Paper filers send Copy A with Form 1096.

Paper Copy A

The PDF says Copy A printed from IRS.gov can't be scanned. Official scannable forms can be ordered at IRS.gov/EmployerForms.

Backup withholding

Box 4 shows backup withholding on recipients who did not furnish a TIN as required. The instructions say the rate is in part N of the General Instructions.

Common mistakes

Putting liquidation distributions in box 1a or 1b, entering an amount less than zero in box 1b, including investment expenses in box 1b, and reporting credit union share account dividends here instead of on Form 1099-INT.

Related forms

Who files Form 1099-DIV?

  • Payers of dividends of $10 or more

    The instructions cover dividends, including capital gain dividends and exempt-interest dividends, and other distributions valued at $10 or more in money or other property.

  • Corporations paying liquidation distributions

    A Form 1099-DIV is filed for each person paid $600 or more in money or other property as part of a liquidation. Boxes 9 and 10 apply only to corporations in partial or complete liquidation.

  • Payers who withheld tax

    It is also filed for anyone for whom the payer withheld and paid foreign tax on dividends, or withheld federal income tax under the backup withholding rules.

  • Nominees

    Copy B says that if the form includes amounts belonging to another person, you are a nominee recipient and file a Form 1099-DIV, with Form 1096, for each other owner. A spouse is not required to file a nominee return.

  • Amounts that go on other forms

    The instructions say taxable dividend distributions from life insurance contracts and employee stock ownership plans go on Form 1099-R, and so-called dividends on credit union and similar share accounts are interest reported on Form 1099-INT.

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Questions about Form 1099-DIV

Who sends a Form 1099-DIV?

The payer of the dividends or distributions, such as a bank, fund or corporation. The IRS page says banks and other financial institutions use it to report dividends and other distributions to taxpayers and to the IRS.

Where does box 1a go on my tax return?

Copy B says to include it on the Ordinary dividends line of Form 1040 or 1040-SR, and on Schedule B if required. The 2025 Form 1040 instructions say Schedule B is needed if the total is over $1,500 or you received dividends as a nominee.

What is the difference between box 1a and box 1b?

Box 1a is total ordinary dividends. Box 1b is the part of box 1a that may be eligible for reduced capital gains rates.

Is a nondividend distribution in box 3 taxable?

Copy B says box 3 is a return of capital. Up to your cost or other basis in the stock it reduces your basis and is not taxable, and any amount above your basis is taxable as capital gain. See Pub. 550.

Do I need Schedule D for capital gain distributions in box 2a?

Maybe not. Copy B says that if boxes 2b, 2c, 2d and 2f are empty and your only capital gains and losses are capital gain distributions, you may be able to report box 2a on Form 1040 or 1040-SR instead of Schedule D.

Why did my credit union send a 1099-INT instead?

The instructions say so-called dividends on deposit or share accounts at credit unions, cooperative banks and savings institutions are interest, reported on Form 1099-INT.

Why does my form show only the last four digits of my TIN?

Copy B says the form may show only the last four digits for your protection. The issuer has reported your complete TIN to the IRS.