Form 1099-DIV Online (Dividends and Distributions)

Purpose of Filing Form 1099-DIV

Form 1099-DIV reports the ordinary dividends, total capital gains, qualified dividends, non-taxable distributions, federal income tax withheld, foreign tax paid and foreign source income from each investment account held by a fund company.

Specific Instructions

File Form 1099-DIV, Dividends and Distributions, for each person:

To whom you have paid dividends (including capital gain dividends and exempt-interest dividends) and other distributions on stock of $10 or more,

For whom you have withheld and paid any foreign tax on dividends and other distributions on stock,

For whom you have withheld any federal income tax on dividends under the backup withholding rules, or

To whom you have paid $600 or more as part of a liquidation.

Exceptions

You are not required to report on Form 1099-DIV the following.