Fill out 1099-DIV (Dividends and Distributions) online
Form 1099-DIV reports dividends and other distributions paid to shareholders by banks, mutual funds, and other financial institutions. It distinguishes between ordinary dividends, qualified dividends (taxed at lower capital gains rates), and capital gain distributions.
How to fill out 1099-DIV (Dividends and Distributions)
Enter payer and recipient information
Fill in the payer's name, address, phone, and TIN. Enter the recipient's name, address, and TIN.
Report ordinary and qualified dividends
Enter total ordinary dividends in Box 1a. Enter the qualified dividend portion in Box 1b. Qualified dividends are generally taxed at the lower capital gains rate.
Report capital gain distributions
Enter total capital gain distributions in Box 2a. Break down into specific categories: unrecaptured Section 1250 gain (Box 2b), Section 1202 gain (Box 2c), and collectibles gain (Box 2d).
Report other items
Enter nondividend distributions in Box 3, federal income tax withheld in Box 4, investment expenses in Box 6, and foreign tax paid in Box 7.
About 1099-DIV (Dividends and Distributions)
Who needs this form
Any payer (bank, broker, mutual fund, corporation) that distributed $10 or more in dividends or other distributions during the tax year, or withheld any federal income tax on dividends.
Where to submit
File Copy A with the IRS by the applicable IRS filing deadline for the filing year (paper and electronic deadlines can differ). Provide Copy B to the recipient by the deadline listed in the latest official instructions.
Source and content freshness
- Reviewed: 2026-02-16
- Check the latest official form instructions for the filing year that applies to you.
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Confusing ordinary dividends (Box 1a) with qualified dividends (Box 1b)
- Not reporting capital gain distributions (Box 2a) on Schedule D
- Overlooking foreign tax paid (Box 7) that may be claimable as a credit
- Not reporting nondividend distributions that reduce cost basis
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What is the difference between ordinary and qualified dividends?
Ordinary dividends (Box 1a) are taxed at your regular income tax rate. Qualified dividends (Box 1b, a subset of ordinary dividends) are taxed at the lower long-term capital gains rates (0%, 15%, or 20% depending on your income). To qualify, dividends must be paid by a U.S. corporation or qualified foreign corporation on shares held for a minimum period.
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