Form 1099-DIVInformation Returns (1099, W-9)
Dividends and Distributions
Reports dividend income and capital gain distributions from investments. Reported on Schedule B and Schedule D as applicable.
Who Files This Form
Brokers and companies paying dividends ($10+) or capital gain distributions
Due Date
January 31 to recipient, February 28 (paper) or March 31 (e-file) to IRS
Important Notes
Distinguishes between ordinary dividends (taxed as ordinary income) and qualified dividends (taxed at long-term capital gains rates).
Related Forms
Official IRS Source
Always download the current version and instructions from the IRS website before filing.
Educational Reference Only: This is general information about Form 1099-DIV, not tax advice. Form instructions change annually. Always download the current version from irs.gov and read the official instructions. Consult a qualified tax professional for your specific situation. Read full disclaimer →