Form detail
IRS Form 1099-DIV
Dividends and Distributions
Country
United States
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
Dividends and Distributions
Information return used by banks, brokers, and corporations to report dividends and distributions paid to shareholders during the calendar year.
Who must file: Persons that paid dividends (including capital gain dividends and exempt-interest dividends) of $10 or more, withheld federal income tax under backup withholding, or paid $600 or more as part of a liquidation.
Practical overview
Most issuers file through brokerages or transfer agents, but small C corporations that pay shareholder dividends sometimes miss the requirement to issue 1099-DIVs to their own shareholders. Box classifications matter: ordinary, qualified, Section 199A, and nondividend distributions each get different recipient tax treatment.
Practical steps
- Reconcile dividend payments per shareholder from corporate records or brokerage subledgers.
- Classify each amount: ordinary dividends, qualified dividends, capital gain distributions, nondividend distributions, Section 199A dividends.
- Furnish Copy B to recipients by the recipient deadline.
- File Copy A with the IRS by paper or electronically via FIRE/IRIS by the applicable deadline.
- If filing 10 or more information returns in aggregate, file electronically.
Due-date notes
Furnish Copy B to recipient.
Timing: January 31
File Copy A with IRS on paper.
Timing: February 28
Extension reference: Form 8809
File Copy A with IRS electronically.
Timing: March 31
Extension reference: Form 8809
Penalty snapshot
Penalties under IRC §§ 6721 and 6722 for failure to file correct information returns and to furnish correct payee statements. Per-return amounts are inflation-adjusted annually; consult current IRS guidance.
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormIRS 1099-INT
- FormIRS 1099-B
Cited by
- FormIRS 1099-INT
- FormIRS 1099-B
Primary sources
- About Form 1099-DIVVerified 2026-05-20
- Instructions for Forms 1099-DIVVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.