VOIDPaper only: marks a form on a sheet that should be ignored. It is not a correction; a filed return is undone with a corrected return.How corrections workCORRECTEDChecked on a return that replaces one already filed. Which fields to repeat, and whether two returns are needed, depends on the error.Type 1 vs Type 2 correctionsPayer's nameThe filer's legal name as tied to its EIN on IRS records, on the first line; a trade name goes on the second. Filed under the wrong name the whole batch can fail to post.Check the filer blockBox 1a: Total ordinary dividendsWhat goes hereDividends, including money market fund dividends, net short-term capital gains from mutual funds, reinvested dividends and section 404(k) dividends. It includes boxes 1b, 2e and 5 and the box 6 investment expenses.Threshold$10 or more in dividends and other distributions.Watch forAn S corporation reports only distributions out of accumulated earnings and profits. So-called dividends on credit union and savings accounts are interest for Form 1099-INT.Click to open the row in the box tableBox 1b: Qualified dividendsWhat goes hereThe part of box 1a that qualifies for the reduced capital gains rates: generally dividends from domestic corporations and qualified foreign corporations, where holding period rules are met.Watch forNever less than zero. Include dividends where it is impractical to check the holding period. Section 404(k) dividends and box 6 investment expenses do not belong here.Click to open the row in the box tableCalendar yearThe year the payment was made, not the year you file. The 2026 forms cover payments in 2026 and are filed in 2027.The 2027 calendarBox 2a: Total capital gain distr.What goes hereTotal long-term capital gain distributions.Watch forBox 2a includes the amounts shown in boxes 2b, 2c, 2d and 2f; those boxes are breakouts of it, not added amounts.Click to open the row in the box tableBox 2b: Unrecap. Sec. 1250 gainWhat goes hereThe part of box 2a that is unrecaptured section 1250 gain from certain depreciable real property.Click to open the row in the box tablePayer's TINThe EIN the returns are filed under; it must match the filer name on the first line. A sole proprietor may use an SSN, with the owner's name first.Check the filer blockRecipient's TINWhat goes hereThe recipient's SSN, ITIN, ATIN or EIN. Use Form W-9 to request it, or the applicable Form W-8 for a foreign recipient.Watch forYou may truncate it on the recipient's statement, never on the copy filed with the IRS. The payer's TIN is never truncated. A missing TIN can trigger backup withholding in box 4.Match it before you fileBox 2c: Section 1202 gainWhat goes hereThe part of box 2a that is section 1202 gain from qualified small business stock that may qualify for the exclusion.Watch forA RIC must also give the recipient a statement for each gain: the issuer, the dates bought and sold, the recipient's share of price and basis, and the gain with its exclusion percentage.Click to open the row in the box tableBox 2d: Collectibles (28%) gainWhat goes hereThe part of box 2a that is 28% rate gain from sales or exchanges of collectibles.Click to open the row in the box tableBox 2e: Section 897 ordinary dividendsWhat goes hereThe part of box 1a (ordinary dividends) that is section 897 gain from dispositions of U.S. real property interests.Watch forOnly RICs and REITs complete it, and it is not needed for recipients who are U.S. individuals. It is part of box 1a, not box 2a.Click to open the row in the box tableBox 2f: Section 897 capital gainWhat goes hereThe part of box 2a that is section 897 gain from dispositions of U.S. real property interests.Watch forOnly RICs and REITs complete it, and it is not needed for recipients who are U.S. individuals.Click to open the row in the box tableRecipient's nameThe name the IRS has for this TIN: an individual's own name for an SSN, the legal name for an EIN; a DBA goes on the second line. This is what TIN matching compares.Which name goes firstBox 3: Nondividend distributionsWhat goes hereNondividend distributions, if you can determine them.Watch forIf you cannot tell by the filing deadline whether any part of a payment is a dividend, report the whole payment as a dividend. A corporation paying nondividend distributions also files Form 5452.Click to open the row in the box tableBox 4: Federal income tax withheldWhat goes hereBackup withholding on dividends, for example when the recipient did not give you a TIN in the manner required.ThresholdAny amount. File a Form 1099-DIV for anyone you backup withheld from.Watch forFor a RIC or REIT dividend declared in the fall and paid in January, withhold in January and put it on that year's Form 945, but on the prior year's Form 1099-DIV. Section 404(k) dividends are not subject to backup withholding.Click to open the row in the box tableBox 5: Section 199A dividendsWhat goes hereQualified REIT dividends paid by a REIT, or section 199A dividends paid by a RIC. Include REIT dividends where it is impractical to check the holding period.Watch forThis amount is also included in box 1a. Capital gain dividends and qualified dividends are not qualified REIT dividends.Click to open the row in the box tableBox 6: Investment expensesWhat goes hereFor a nonpublicly offered RIC: the recipient's pro rata share of certain amounts the RIC deducts, includible in the recipient's income under section 67(c).Watch forInclude it in box 1a too, never in box 1b.Click to open the row in the box tableRecipient's street addressWhere the recipient copy is mailed. From the W-9 line 5; the IRS does not match it, but an undeliverable copy is a furnishing failure.Box 7: Foreign tax paidWhat goes hereForeign tax paid on dividends and other distributions on stock, in U.S. dollars.Watch forA RIC reports only the amount it elects to pass through to the recipient. Withholding and paying foreign tax requires a Form 1099-DIV whatever the amount.Click to open the row in the box tableBox 8: Foreign country or U.S. possessionWhat goes hereThe name of the foreign country or U.S. possession the box 7 tax was paid to.Watch forA RIC leaves it blank; country-by-country reporting is not required for it under Regulations section 1.853-4.Click to open the row in the box tableRecipient's city or townCity of the mailing address, from the W-9 line 6.Box 9: Cash liquidation distributionsWhat goes hereCash distributed as part of a partial or complete liquidation of a corporation.Threshold$2,000 or more in money or property as part of a liquidation, starting with tax year 2026 (it was $600).Watch forDo not include liquidation distributions in box 1a or 1b.Click to open the row in the box tableBox 10: Noncash liquidation distributionsWhat goes hereNoncash distributions made as part of a liquidation, at fair market value on the date of distribution.Threshold$2,000 or more in money or property as part of a liquidation, starting with tax year 2026 (it was $600).Watch forDo not include liquidation distributions in box 1a or 1b.Click to open the row in the box tableBox 11: FATCA filing requirementCheck it whenYou are a U.S. payer using this form (including boxes 1 to 3, 9, 10, 12 and 13) to meet your chapter 4 reporting on a U.S. account, or a foreign financial institution reporting a U.S. account under the election in Regulations section 1.1471-4(d)(5)(i)(A).Watch forChecking it makes the account number required.Click to open the row in the box tableBox 12: Exempt-interest dividendsWhat goes hereExempt-interest dividends from a mutual fund or other RIC, including the specified private activity bond interest dividends also shown in box 13.Watch forTax-exempt interest paid directly on bonds goes on Form 1099-INT, not here.Click to open the row in the box tableBox 13: Specified private activityWhat goes hereExempt-interest dividends paid by a RIC that come from interest on specified private activity bonds, less an allocable share of expenses.Watch forThis amount is also included in the box 12 total. Specified private activity bonds are generally those under section 141 issued after August 7, 1986.Click to open the row in the box tableAccount numberWhat goes hereYour own account number for this recipient.Required whenYou have more than one account for the recipient and file more than one Form 1099-DIV for them, or you check box 11 (FATCA filing requirement). The IRS encourages one on every form.Box 2nd-tin: D TIN not.Check it whenThe IRS has notified you twice within 3 calendar years that this payee gave you an incorrect TIN. The IRS then sends you no further notices about this account.Watch forDo not check it if both notices came in the same year, or if they relate to returns for the same year. For the two-notices rule those count as one notice, so no second B Notice is due.Open this box on the IRIS field mapBox 14: StateWhat goes hereThe state's abbreviation. Up to two states, one per line.Watch forBoxes 14 to 16 are for your convenience and the IRS does not need them. States that want a paper copy get Copy 1.Click to open the row in the box tableBox 15: State identification no.What goes hereThe payer's state identification number, the number that state assigned you.Watch forKeep each state's figures on its own line, separated by the dashed line.Click to open the row in the box tableBox 16: State tax withheldWhat goes hereState income tax withheld from this payment, if any.Watch forGive the recipient Copy 2 for the state income tax return.Click to open the row in the box tableHover over a box for what goes in it; click to open its row in the table below. On a touch screen, tap the box to jump to the row.
Who must file Form 1099-DIV
File Form 1099-DIV for each person to whom you paid $10 or more in dividends and other distributions on stock (including capital gain distributions and exempt-interest dividends), for whom you withheld and paid any foreign tax on dividends, from whom you withheld federal income tax under the backup withholding rules, or to whom you paid $2,000 or more as part of a liquidation. Brokers and other nominees file for the beneficial owners of stock held in street name.
Exempt recipients include corporations, tax-exempt organizations, IRAs and other retirement trusts, governments and securities dealers; no 1099-DIV is required for them. Section 404(k) dividends paid by an ESOP are reported on 1099-DIV but follow the statement rules for Form 1099-R.
Threshold: $10, $10 or more in dividends and distributions; liquidation distributions at the section 6041 amount ($2,000 for 2026, previously $600); any amount if foreign tax or backup withholding was withheld.
What is reported, box by box
| Box | What it reports | Notes |
|---|---|---|
| 1a | Total ordinary dividends | $10 or moreAll ordinary dividends, including money market fund dividends, short-term gains from mutual funds and reinvested dividends; it includes boxes 1b, 2e, 5 and 6. Credit union and savings account "dividends" go on 1099-INT; ESOP and life insurance dividends on 1099-R. |
| 1b | Qualified dividends | The part of box 1a that qualifies for the reduced capital gains rates (domestic and qualified foreign corporations, holding periods met). Never below zero. Leave out section 404(k) dividends and box 6 expenses. |
| 2ato2f | Total capital gain distributions and their components | Box 2a: total long-term capital gain distributions, which includes boxes 2b (unrecaptured section 1250), 2c (section 1202)IRC 1202Internal Revenue Code, Cornell LII, 2d (collectibles) and 2f. Box 2e is the section 897 part of box 1a. Only RICs and REITs fill in 2e and 2f. |
| 3 | Nondividend distributions | Nondividend distributions, if you can determine them. If you cannot tell by the filing deadline, report the whole payment as a dividend. A corporation also files Form 5452. |
| 4 | Federal income tax withheld | Any amountBackup withholding on dividends. File a 1099-DIV for anyone you withheld from. A RIC or REIT dividend paid in January for the prior year goes on the prior year's 1099-DIV but on Form 945 for the year withheld. |
| 5 | Section 199A dividends | Qualified REIT dividends paid by a REIT, or section 199A dividends paid by a RIC. Already included in box 1a. |
| 6 | Investment expenses | Nonpublicly offered RICs only: the recipient's share of deductible amounts includible under section 67(c). Include it in box 1a, never in box 1b. |
| 78 | Foreign tax paid and country | Any amount of foreign tax you withheld and paid, in U.S. dollars (box 7), and the country or U.S. possession (box 8). A RIC reports only the tax it elects to pass through and leaves box 8 blank. |
| 910 | Cash and noncash liquidation distributions | $2,000 or more as part of a liquidation, starting with tax year 2026 (it was $600). Cash (box 9) and noncash at fair market value (box 10), for corporations in partial or complete liquidation only. Keep them out of boxes 1a and 1b. |
| 11 | FATCA filing requirement | CheckboxCheck it if you report a U.S. account for chapter 4 (FATCA) on this form, or as an FFI under the Regulations section 1.1471-4(d)(5)(i)(A) election. It makes the account number required. |
| 1213 | Exempt-interest dividends and specified private activity bond interest dividends | Exempt-interest dividends from a mutual fund or other RIC (box 12), with the specified private activity bond part also shown in box 13. Box 13 is part of box 12, not an added amount. Tax-exempt bond interest paid directly goes on 1099-INT. |
| 14to16 | State information | OptionalThe IRS does not need them. The state, your state ID number and state tax withheld, for up to two states. A state that wants a paper copy gets Copy 1; the recipient gets Copy 2. |
Box titles follow the current revision of the form. The IRS reads the payer and recipient name, TIN, address, account number and the money boxes; the state boxes are for the state copy only.
Payments that are not reported on Form 1099-DIV
- Distributions to exempt recipients: corporations, tax-exempt entities, IRAs, governments, dealers.
- Dividends paid to a nonresident alien or foreign entity, which are reported and withheld on Form 1042-S.
- Distributions from a partnership or S corporation (Schedule K-1), and undistributed capital gains of a RIC or REIT (Form 2439).
- Substitute payments in lieu of dividends received by a broker's customer during a securities loan (1099-MISC box 8).
Due dates and extensions
| Copy | Due | For 2026 returns |
|---|---|---|
| To the IRS, paper | February 28 | Monday, March 1, 2027 (February 28 is a Sunday) |
| To the IRS, electronic | March 31 | Wednesday, March 31, 2027 |
| To the recipient | January 31 | Monday, February 1, 2027 (January 31 is a Sunday) |
An automatic 30-day extension is available on Form 8809, filed by the due date on paper or through IRIS; a second 30 days requires a hardship showing. Recipient statements can be extended 30 days on Form 15397, online or by fax only. 10 or more information returns of any type in aggregate must be e-filed (T.D. 9972); IRIS is the only IRS intake system from filing season 2027, FIRE having been retired. A payer who e-files the originals must e-file the corrections.
For 2026 forms filed in 2027: January 31 falls on a Sunday, so that deadline moves to Monday, February 1, 2027; February 28 also falls on a Sunday, so the paper deadline moves to Monday, March 1, 2027. March 31 (electronic) and March 15 are weekdays. February 28 does not become February 29 in a leap year. The compliance calendar has every date with the weekend shifts applied.
Backup withholding and TIN matching
Dividends are section 6042 payments and carry the full set of backup withholding triggers: missing TIN, TIN not certified for post-1983 accounts, CP2100 notice, C-Notice for under-reporting, and failure to certify not being subject to backup withholding. The 60-day awaiting-TIN exemption applies. Closely held corporations paying dividends to a shareholder who never provided a W-9 are the case that surprises people: the corporation is a payer and must withhold 24%.
Form 1099-DIV filers may use the IRS TIN Matching program.
Name and TIN errors on this form
Every information return is matched by the IRS on the first four characters of the payee's name (the name control) against the TIN. A mismatch produces a CP2100 line the following autumn and, unless the solicitation record is in order, a 972CG penalty the year after: $340 per return for 2026 forms filed in 2027 that are late or wrong, $690 for intentional disregard, with annual maximums of $4,191,500 ($1,397,000 for small filers) under Rev. Proc. 2025-32. The errors that recur on Form 1099-DIV:
- Street-name holdings. The broker, not the issuer, files to the beneficial owner. The issuer files to the record holder, which is the broker's nominee (Cede & Co. is an exempt recipient).
- Shareholder records of closely held companies. Stock ledgers carry names from incorporation; the shareholder may have changed names or moved shares into a trust since. Solicit a fresh W-9 before the first 1099-DIV.
- Joint and custodial accounts follow the same first-name-line rule as 1099-INT.
- Liquidation distributions to an estate or a trust use the estate's or trust's EIN.
The name control calculator shows what the IRS will derive from a name line, and the CP2100 guide covers what to do when the notice arrives.
Recipient statements and substitutes
Form 1099-DIV is subject to the statement mailing rules: the mailing may contain only the statement, a W-9 or W-8, a check or a letter explaining why there is none, the year-end account statement and a letter of tax consequences, with no advertising, and the envelope must carry the legend Important Tax Return Document Enclosed unless it contains only tax statements. A substitute Copy B must use the official box captions and numbers, show the OMB number and the tax year, form number and form name together in one place, bold the federal income tax withheld caption, and include a direct-access telephone number (Publication 1179, section 4.1). Statements may be furnished electronically only to a recipient who has affirmatively consented in a way that shows they can access the format, after the disclosures in Pub 1099 part M, and must stay posted through October 15. Copy B may show a truncated TIN (xxx-xx-1234); the IRS copy never may. The consent rules for furnishing statements electronically are under review: Notice 2026-4 asked for comments (due May 23, 2026) on whether the broker rules, and then the rules for every other payee statement, should change.
Corrections and state copies
A wrong amount, code or checkbox is a Type 1 correction: one corrected return with the CORRECTED box checked. The wrong form type is a Type 2 correction: a zeroed-out copy of the original plus a new original, in that order. A wrong or missing payee TIN or name is also Type 2 on paper, but IRIS corrects it in one step on the original record (Publication 5717). Publication 1099 also says you are not required to file a correction for a missing or incorrect TIN if you meet the reasonable-cause standard, only to use the right TIN on the next return, although the IRS encourages the correction. Details and the paper error charts are on the 1099 corrections page.
Form 1099-DIV is a Combined Federal/State Filing program form: e-file it with the CF/SF election and the IRS forwards it to participating states. Whether that satisfies a given state, or the state wants a direct filing with its own transmittal, is on each state pages.
Questions people ask about Form 1099-DIV
Our S corporation makes distributions. 1099-DIV?
No. S corporation distributions are reported to shareholders on Schedule K-1, not 1099-DIV, unless the distribution is a dividend from accumulated C-corporation earnings and profits.
Do we report a $5 dividend?
Not required unless tax was withheld. Aggregate all dividends paid to the same shareholder during the year to apply the $10 test.
A foreign shareholder received dividends.
Report and withhold on Form 1042-S under chapter 3, based on the W-8BEN or W-8BEN-E on file, not on 1099-DIV. See the W-8 guide.
Which statement rules apply?
1099-DIV is subject to the 'statement mailing' rules: the envelope must be marked Important Tax Return Document Enclosed unless the mailing contains only tax statements, and no advertising may be enclosed.
Other federal forms
1042-S · 1097-BTC · 1098 · 1098-C · 1098-E · 1098-F · 1098-Q · 1098-T · 1098-VLI · 1099-A · 1099-B · 1099-C · 1099-CAP · 1099-G · 1099-INT · 1099-K · 1099-LPS · 1099-LS · 1099-LTC · 1099-MISC · 1099-NEC · 1099-OID · 1099-PATR · 1099-Q · 1099-QA · 1099-R · 1099-S · 1099-SA · 1099-SB · 3921 · 3922 · 5498 · 5498-ESA · 5498-QA · 5498-SA · 5498-TA · W-2G · 1099-DA · Comparison table
Sources: IRS Publication 1099 (2026), General Instructions for Certain Information Returns, which replaced the separate General Instructions starting with tax year 2026; Instructions for Form 1099-DIV (Rev. January 2024); Pub 1099 (2026), Guide to Information Returns and part M; IRC 6042IRC 6042Internal Revenue Code, Cornell LII, 3406. Threshold amounts are indexed for inflation from calendar year 2027; check IRS.gov/InflationAdjustment for the current year.