Rev. January 2024
Form 1099-DIV is a tax form used to report dividends and distributions received during a calendar year from various investment accounts, such as mutual funds or stocks. This form includes information about ordinary dividends, qualified dividends, capital gain distributions, section 897 gains, collectibles (28%) gain, federal income tax withheld, state tax withheld, and more.
Form 1099-DIV is generally due to be filed with the IRS by January 31, if filing electronically, or by February 28, if filing on paper.
Form 1099-DIV reports dividends and other distributions paid during the tax year, as well as certain related information such as federal income tax withheld, foreign taxes paid, and state tax information.
Recipients of Form 1099-DIV include individuals (U.S. citizens or residents, and nonresident aliens), estates and trusts, and corporations.
Copies of Form 1099-DIV are typically mailed to recipients by payers in January of each year. Recipients can also obtain a copy by contacting the payer directly or through the IRS website.
Failure to file Form 1099-DIV may result in penalties and fines from the IRS. It is important for payers to comply with their reporting obligations to avoid potential legal issues.
Form 1099-DIV is an information return used by payers to report dividends and other distributions paid during the year to recipients.
Payers who have paid dividends or distributions to individuals, estates, trusts, or corporations during the tax year are required to file Form 1099-DIV.
The main difference between Form 1099-DIV and other forms in the 1099 series lies in the types of income reported. Form 1099-DIV specifically reports dividends and other distributions, while other forms report various types of income such as interest, rents, and royalties.
Form 1099-DIV is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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