Form 1099-DIV: Dividends and Distributions
Report dividends, capital gain distributions, and other distributions from stocks, mutual funds, and other investments.
Filing Deadline
February 28 (paper) or March 31 (electronic)
Threshold
$10 or more in distributions
Payers
Corporations, mutual funds, brokers
Overview
Form 1099-DIV is used by corporations, mutual funds, and brokers to report dividends and distributions paid to investors. This includes ordinary dividends, qualified dividends, capital gain distributions, and nondividend distributions.
Different types of dividends receive different tax treatment, so it's important to correctly categorize them. Qualified dividends are taxed at preferential capital gains rates, while ordinary dividends are taxed at regular income tax rates.
Who Must File
Required Filers
- •Corporations that paid dividends
- •Mutual funds and REITs
- •Brokerage firms and investment companies
- •Paid $10+ in dividends or distributions
- •Withheld any federal income tax under backup withholding
Form Structure & Instructions
Here's what information is required in each section:
Dividend Information
Types of dividends and distributions
Important Filing Notes
Qualified vs. Ordinary
Qualified dividends (Box 1b) are taxed at favorable capital gains rates (0%, 15%, or 20%), while ordinary dividends are taxed at regular income tax rates.
Nondividend Distributions
Box 3 amounts reduce your cost basis in the investment rather than being immediately taxable. They'll affect capital gains when you sell.
REIT and PTP Income
Box 5 Section 199A dividends from REITs and publicly traded partnerships may qualify for a 20% qualified business income deduction.
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