Learn More About 1099-DIV
WHAT is a 1099-DIV?
Form 1099-DIV is used to report distributions such as dividends or capital gains that were paid on stock and liquidation distributions. A 1099-DIV form must be provided to the recipient and a copy mailed or E-filed to the IRS.
WHY do I file 1099-DIV?
The IRS requires that all income be reported by businesses and individuals or penalties could apply.
WHO needs to file 1099-DIV?
Any business that has paid dividends on stock of $10 or more, withheld foreign or federal tax on dividends or has paid $600 or more as part of a liquidation must file Form 1099-DIV. See the official IRS instructions below.
WHEN do I file 1099-DIV?
1099-DIV forms are required to be mailed to the recipient by Jan. 31, and E-filed with the IRS by Mar. 31, or a paper copy mailed to the IRS by Feb. 28 each year.
1099-DIV Reporting Information
|What to Report||Amount to Report|
|Distributions such as dividends, capital gains distributions or non-taxable distributions that were paid on stock and liquidation distributions.||$10 or more (except $600+ for liquidations)|