IRS Form 1099-DIV
Report dividends and distributions paid to a shareholder.
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About IRS Form 1099-DIV
Form 1099-DIV, Dividends and Distributions, is how banks, brokers, and companies report dividends and certain distributions paid during the year. The payer sends a copy to the shareholder and the IRS, and the recipient uses it to report the dividend income on their return.
This page is a general guide and a fillable helper, not tax advice. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-form-1099-div and confirm the fields match. The copy filed with the IRS is a scannable form, so follow the IRS instructions for filing.
Who needs to complete it
- Corporations, funds, brokers, and other payers that paid reportable dividends.
- Payers that made capital gain distributions or certain other distributions during the year.
- Businesses that withheld federal income tax on dividends under backup withholding.
- Recipients receive a 1099-DIV to report dividend income on their own return.
How to fill out IRS Form 1099-DIV
- 1Enter the payer name, address, and taxpayer identification number.
- 2Enter the recipient name, address, and taxpayer identification number.
- 3Report total ordinary dividends in the ordinary dividends box.
- 4Enter the portion that is qualified dividends in its box.
- 5Report total capital gain distributions in the capital gain box.
- 6Enter any federal income tax withheld under backup withholding.
- 7Complete boxes for any nondividend distributions, foreign tax paid, or other items that apply.
- 8Give the recipient copy to the payee and file the IRS copy by the deadlines in the current instructions, using the official scannable form for filing.
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Frequently asked questions
Who receives a 1099-DIV?
Shareholders who were paid reportable dividends or certain distributions during the year generally receive one from the payer. The reporting rules are set by the IRS. This is a general guide, not tax advice.
What is the difference between ordinary and qualified dividends?
Ordinary dividends are the total, and qualified dividends are the part that may be taxed at a different rate if the holding rules are met. The form reports both so you can figure the tax.
Can I print this to file with the IRS?
No. The copy you file with the IRS must be the official scannable version. Use the IRS approved filing methods in the current instructions.
Is this the official IRS form?
This is a fillable helper for understanding the boxes. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-form-1099-div and confirm the fields match.