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Formulár 1099-DIV Inštrukcie

Pokyny pre formulár 1099-DIV, Dividends a distribúcie

Rev. január 2024

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form  
(Rev. January 2024)  
Dividends and Distributions  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
furnishing statements to recipients and for retaining in  
your own files.  
Future Developments  
Specific Instructions  
For the latest information about developments related to  
Form 1099-DIV and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
File Form 1099-DIV for each person:  
To whom you have paid dividends (including capital  
gain dividends and exempt-interest dividends) and other  
distributions valued at $10 or more in money or other  
What’s New  
For whom you have withheld and paid any foreign tax  
E-filing returns. The Taxpayer First Act of 2019  
authorized the Department of the Treasury and the IRS to  
issue regulations that reduce the 250-return e-file  
threshold. T.D. 9972, published February 23, 2023,  
lowered the e-file threshold to 10 (calculated by  
aggregating all information returns), effective for  
information returns required to be filed on or after January  
1, 2024. Go to IRS.gov/InfoReturn for e-file options.  
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 in money or other  
property as part of a liquidation.  
If you make a payment that may be a dividend but you are  
unable to determine whether any part of the payment is a  
dividend by the time you must file Form 1099-DIV, the  
entire payment must be reported as a dividend. See the  
regulations under section 6042 for a definition of  
In addition to these specific instructions, you should also  
use the current General Instructions for Certain  
Information Returns. Those general instructions include  
information about the following topics.  
Who must file.  
When and where to file.  
Electronic reporting.  
You are not required to report on Form 1099-DIV the  
Corrected and void returns.  
Statements to recipients.  
Taxpayer identification numbers (TINs).  
Backup withholding.  
1. Taxable dividend distributions from life insurance  
contracts and employee stock ownership plans. These are  
reported on Form 1099-R.  
2. Substitute payments in lieu of dividends. For  
payments received by a broker on behalf of a customer in  
lieu of dividends as a result of a loan of a customer's  
securities, see the instructions for box 8 under Specific  
Instructions for Form 1099-MISC in the current  
The definitions of terms applicable for the purposes of  
chapter 4 of the Internal Revenue Code that are  
referenced in these instructions.  
Other general topics.  
Instructions for Forms 1099-MISC and 1099-NEC.  
You can get the general instructions from General  
Substitute payments in lieu of dividends may be  
reported on a composite statement to the  
recipient with Form 1099-DIV. See Pub. 1179.  
Continuous-use form and instructions. Form  
1099-DIV and these instructions have been converted  
from an annual revision to continuous use. Both the form  
and instructions will be updated as needed. For the most  
recent version, go to IRS.gov/Form1099DIV.  
Section 897 gain. RICs and REITs should report any  
section 897 gains on the sale of U.S. real property  
interests (USRPI) in box 2e and box 2f. For further  
information, see Section 897 gain, later.  
3. Payments made to certain payees. These include a  
corporation, tax-exempt organization, IRA, Archer MSA,  
health savings account (HSA), U.S. agency, state, District  
of Columbia, U.S. possession, or registered securities or  
commodities dealer.  
Certain distributions commonly referred to as  
“dividends” are actually interest and are to be  
reported on Form 1099-INT. These include  
so-called dividends on deposit or on share accounts in  
cooperative banks, credit unions, domestic building and  
loan associations, domestic and federal savings and loan  
associations, and mutual savings banks.  
Online fillable Copies 1, B, and 2. To ease statement  
furnishing requirements, Copies 1, B, and 2 are fillable  
online in a PDF format, available at IRS.gov/  
Form1099DIV. You can complete these copies online for  
Oct 24, 2023  
Cat. No. 27978B  
information on when stock may be considered to be  
readily tradable. For additional requirements that must be  
met, see Notice 2006-3, 2006-3 I.R.B. 306, available at  
Qualified Dividends  
Except as provided below, qualified dividends are  
dividends paid during the tax year from domestic  
corporations and qualified foreign corporations.  
A foreign corporation will not be considered a qualified  
Exceptions. The following dividends are not qualified  
foreign corporation if:  
1. The foreign corporation is a passive foreign  
investment company (as defined in section 1297) for the  
tax year in which the dividend was paid or the prior year;  
2. The foreign corporation first became a surrogate  
foreign corporation (as defined in section 7874(a)(2)(B))  
after December 22, 2017, but is not treated as a domestic  
corporation under section 7874(b).  
Dividends the recipient received on any share of stock  
held for less than 61 days during the 121-day period that  
began 60 days before the ex-dividend date. See the  
instructions for box 1b, later. When determining the  
number of days the recipient held the stock, you cannot  
count certain days during which the recipient's risk of loss  
was diminished. The ex-dividend date is the first date  
following the declaration of a dividend on which the  
purchaser of a stock is not entitled to receive the next  
dividend payment. When counting the number of days the  
recipient held the stock, include the day the recipient  
disposed of the stock but not the day the recipient  
acquired it.  
For guidance on the extent to which distributions,  
inclusions, and other amounts received by, or  
included in the income of, individual shareholders  
as ordinary income from foreign corporations subject to  
certain anti-deferral regimes may be treated as qualified  
dividends, see Notice 2004-70, 2004-44 I.R.B. 724,  
Dividends attributable to periods totaling more than 366  
days that the recipient received on any share of preferred  
stock held for less than 91 days during the 181-day period  
that began 90 days before the ex-dividend date. See the  
instructions for box 1b, later. When determining the  
number of days the recipient held the stock, you cannot  
count certain days during which the recipient's risk of loss  
was diminished. Preferred dividends attributable to  
periods totaling less than 367 days are subject to the  
61-day holding period rule above.  
Section 404(k) Dividends  
Report as ordinary dividends in box 1a of Form 1099-DIV  
payments of 404(k) dividends directly from the corporation  
to the plan participants or their beneficiaries.  
Section 404(k) dividends are not subject to backup  
withholding. Also, these dividends are not eligible for the  
reduced capital gains rates (see Exceptions under  
Qualified Dividends, earlier).  
Dividends that relate to payments that the recipient is  
obligated to make with respect to short sales or positions  
in substantially similar or related property.  
Dividends paid by a regulated investment company  
RICs and REITs  
Qualified dividends. If any part of the total ordinary  
dividends reported in box 1a is qualified dividends, report  
the qualified dividends in box 1b.  
(RIC) that are not treated as qualified dividend income  
under section 854.  
Dividends paid by a real estate investment trust (REIT)  
that are not treated as qualified dividend income under  
section 857(c).  
For guidance pertaining to dividends of RICs and  
Deductible dividends paid on employer securities. See  
REITs, see Notice 2004-39, 2004-22 I.R.B. 982  
(capital gain dividends of RICs and REITs),  
Qualified foreign corporation. A foreign corporation  
modified by Notice 2015-41, 2015-24 I.R.B. 1058 (capital  
gain distributions of RICs), available at IRS.gov/irb/  
2015-24_IRB#NOT-2015-41; and Rev. Rul. 2005-31,  
2005-21 I.R.B. 1084 (limitations applicable to dividends  
received from RICs), available at IRS.gov/irb/  
is a qualified foreign corporation if it is:  
1. Incorporated in a possession of the United States,  
2. Eligible for benefits of a comprehensive income tax  
treaty with the United States that the Treasury Department  
determines is satisfactory for this purpose and that  
includes an exchange of information program.  
Qualified REIT dividends. Certain taxpayers are entitled  
to a deduction under section 199A computed by reference  
to several types of income, including qualified REIT  
dividends. A qualified REIT dividend is generally a  
dividend from a REIT received during the tax year that is  
not a capital gain dividend or a qualified dividend.  
However, a qualified REIT dividend does not include any  
REIT dividend received with respect to any share of REIT  
stock that is held for 45 days or less during the 91-day  
period beginning on the date that is 45 days before the  
date on which such share became ex-dividend with  
respect to the dividend. When counting the number of  
days the recipient held the stock, include the day the  
recipient disposed of the stock, but do not include the day  
the recipient acquired the stock or certain days during  
For a list of income tax treaties of the United  
States that (a) are comprehensive, (b) include an  
information exchange program, and (c) have been  
determined by the Treasury Department to be satisfactory  
for this purpose, see Notice 2011-64, 2011-37 I.R.B. 231,  
If the foreign corporation does not meet either (1) or (2)  
above, then it may be treated as a qualified foreign  
corporation for any dividend paid by the corporation if the  
stock associated with the dividend paid is readily tradable  
on an established securities market in the United States.  
See Notice 2003-71, 2003-43 I.R.B. 922, available at  
Instructions for Form 1099-DIV (Rev. 01-2024)  
which the recipient's risk of loss was diminished. In  
addition, a qualified REIT dividend does not include any  
dividend on shares of REIT stock to the extent the  
recipient is under an obligation (whether pursuant to a  
short sale or otherwise) to make related payments with  
respect to positions in substantially similar or related  
Section 199A dividends. A RIC that receives qualified  
REIT dividends in a tax year may generally pay section  
199A dividends for that year, which certain shareholders  
of the RIC that meet holding period requirements may  
treat as qualified REIT dividends for purposes of section  
199A. The amount of section 199A dividends that a RIC  
may pay for a tax year is limited to the amount of qualified  
REIT dividends includible in the RIC's taxable income for  
the year, reduced by properly allocable deductions. See  
Regulations section 1.199A-3(d) for other limits and rules,  
including holding period requirements.  
Dividend payment delayed until January. If a RIC or a  
REIT declares a dividend in October, November, or  
December payable to shareholders of record on a  
specified date in such a month, the dividends are treated  
as paid by the RIC or REIT and received by the recipients  
on December 31 of such year as long as the dividends are  
actually paid by the RIC or REIT during January of the  
following year. Report the dividends on Form 1099-DIV for  
the year preceding the January they are actually paid. See  
sections 852(b)(7) and 857(b)(9) for RICs and REITs,  
If a dividend paid in January is subject to backup  
withholding, withhold when the dividend is actually paid.  
Therefore, backup withhold in January, deposit the  
withholding when appropriate, and reflect it on Form 945,  
Annual Return of Withheld Federal Income Tax, for the  
year withheld. However, because the dividend is  
reportable on Form 1099-DIV for the prior year, the related  
backup withholding is also reportable on the prior year  
Form 1099-DIV.  
Date(s) on which the RIC acquired the stock,  
Date sold,  
Recipient's part of the sales price,  
Recipient's part of the RIC's basis in the stock, and  
Amount of the recipient's section 1202 gain and the  
exclusion percentage.  
Tax credit bonds. If a RIC or REIT holds any tax credit  
bonds, any bond tax credit allowed to the RIC or REIT  
under section 54A or 54AA on the bond is included in the  
RIC's or REIT's gross income as interest. See sections  
54A(f) and 54AA(f)(2); and Notice 2009-15, 2009-6 I.R.B.  
RICs can make an election to distribute any bond tax  
credits allowed under sections 54A and 54AA to its  
shareholders or beneficiaries. See section 853A. Report  
bond tax credits distributed by a RIC or REIT on Form  
If a RIC or REIT distributes any credits with respect to  
its stock, the RIC or REIT must report the distributed  
credits that are treated as dividends on Form 1099-DIV.  
See Notice 2010-28, available at IRS.gov/irb/  
Section 897 gain. If a RIC described in section 897(h)(4)  
(A)(ii) or a REIT disposes of a USRPI at a gain, any  
distributions made to the extent attributable to such gain  
shall be treated as gain recognized by the recipient from  
the disposition of a USRPI (that is, the look-through rule).  
If any part of the ordinary dividend reported in box 1a or  
capital gain distributions reported in box 2a is attributable  
to section 897 gains, report that gain in box 2e and box 2f,  
See section 897 for the definition of USRPI and the  
exceptions to the look-through rule.  
Note. Only RICs and REITs should complete boxes 2e  
and 2f. Boxes 2e and 2f do not need to be completed for  
recipients that are U.S. individuals.  
Restricted Stock  
Qualified small business stock—RICs. Under section  
1202, a 50% exclusion may be allowed on the gain from  
the sale or exchange of qualified small business stock  
issued after August 10, 1993, and held for more than 5  
years. A 60% exclusion may be allowed if the stock is  
empowerment zone business stock acquired after  
December 21, 2000, and before December 31, 2018. For  
qualified small business stock acquired after February 17,  
2009, and before September 28, 2010, the exclusion is  
75%. For qualified small business stock acquired on or  
after September 28, 2010, and before January 1, 2014,  
the exclusion is 100%. For purposes of the 75% and  
100% exclusions, the acquisition date shall be the first day  
on which the stock was held by the taxpayer determined  
after the application of section 1223.  
For information about reporting dividends on restricted  
stock, see Rev. Proc. 80-11, 1980-1 C.B. 616,  
distinguished by Rev. Proc. 83-38, 1983-1 C.B. 773; and  
Rev. Rul. 83-22, 1983-1 C.B. 17.  
Widely Held Fixed Investment Trusts (WHFITs)  
Trustees and middlemen must report the gross amount of  
dividend income attributable to a trust income holder (TIH)  
in the appropriate box on Form 1099-DIV if that amount  
exceeds $10. If the trustee or middleman provides WHFIT  
information using the safe harbor rules in Regulations  
section 1.671-5(f)(1) or (g)(1), the trustee or middleman  
must determine the amounts reported on all Forms 1099  
under section 1.671-5(f)(2) or (g)(2), as appropriate.  
If any part of the capital gain distribution reported in  
box 2a may qualify for this exclusion (taking into  
consideration the recipient's holding period), report the  
gain in box 2c, and furnish the recipient a statement that  
reports separately for each designated section 1202 gain  
Due date exception and other requirements for fur-  
nishing the tax information statement to TIHs. A tax  
information statement that includes the information  
provided to the IRS on all Forms 1099 filed for the  
calendar year with respect to the TIH's interest in the  
WHFIT, as well as additional information identified in  
Regulations section 1.671-5(e), must be provided to the  
TIHs. The written tax information furnished to the TIH for  
Name of the corporation that issued the stock that was  
Instructions for Form 1099-DIV (Rev. 01-2024)  
the reporting tax year is due on or before March 15 of the  
subsequent year. The amount of an item of trust expense  
that is attributable to a TIH must be included on the tax  
information statement provided to the TIH and is not  
required to be included in box 6 on the Form 1099-DIV.  
and 2e and it also includes the amount of the recipient's  
share of investment expenses that you report in box 6.  
An S corporation reports as dividends on Form  
1099-DIV only distributions made during the tax  
year out of accumulated earnings and profits. See  
For more filing requirements, see the current General  
section 1368 for more information.  
Instructions for Certain Information Returns.  
Box 1b. Qualified Dividends  
Statements to Recipients  
Enter the portion of the dividends in box 1a that qualifies  
for the reduced capital gains rates. Include dividends for  
which it is impractical to determine if the section 1(h)(11)  
(B)(iii) holding period requirement has been met. See  
Qualified Dividends and the Caution, earlier.  
If you are required to file Form 1099-DIV, you must provide  
a statement to the recipient. For information about the  
requirement to furnish statements to recipients, see part M  
in the current General Instructions for Certain Information  
You must report a dividend paid by a foreign  
corporation according to the guidance provided in Notice  
2003-79, 2003-50 I.R.B. 1206, available at  
Truncating recipient’s TIN on payee statements.  
Pursuant to Regulations section 301.6109-4, all filers of  
this form may truncate a recipient’s TIN (social security  
number (SSN), individual taxpayer identification number  
(ITIN), adoption taxpayer identification number (ATIN), or  
employer identification number (EIN)) on payee  
2004-71, 2004-45 I.R.B. 793, available at IRS.gov/irb/  
2004-45_IRB#NOT-2004-71, which contain the rules for  
reporting the dividend for tax years 2003 and 2004. These  
rules are extended for 2005 and subsequent tax years by  
Notice 2006-3, 2006-3 I.R.B. 306, available at IRS.gov/irb/  
statements. Truncation is not allowed on any documents  
the filer files with the IRS. A payer's TIN may not be  
truncated on any form. See part J in the current General  
Instructions for Certain Information Returns.  
Qualified dividends cannot be less than zero. Do  
2nd TIN Not.  
not include an amount less than zero in box 1b.  
You may enter an “X” in this box if you were notified by the  
IRS twice within 3 calendar years that the payee provided  
an incorrect TIN. If you mark this box, the IRS will not send  
you any further notices about this account.  
Box 2a. Total Capital Gain Distr.  
Enter total capital gain distributions (long-term). Include all  
amounts shown in boxes 2b, 2c, 2d, and 2f.  
However, if you received both IRS notices in the same  
year, or if you received them in different years but they  
both related to information returns filed for the same year,  
do not check the box at this time. For purposes of the  
two-notices-in-3-years rule, you are considered to have  
received one notice and you are not required to send a  
second “B” notice to the taxpayer on receipt of the second  
notice. See part N in the current General Instructions for  
Certain Information Returns for more information.  
For more information about reporting amounts in  
boxes 2b, 2c, 2d, and 2f, see section 1(h).  
Box 2b. Unrecap. Sec. 1250 Gain  
Enter any amount included in box 2a that is an  
unrecaptured section 1250 gain from certain depreciable  
real property.  
For information on the TIN Matching System  
Box 2c. Section 1202 Gain  
Enter any amount included in box 2a that is a section 1202  
gain from certain qualified small business stock. See  
offered by the IRS, see Items You Should Note in  
the current General Instructions for Certain  
Information Returns.  
Account Number  
Box 2d. Collectibles (28%) Gain  
Enter any amount included in box 2a that is a 28% rate  
gain from sales or exchanges of collectibles.  
The account number is required if you have multiple  
accounts for a recipient for whom you are filing more than  
one Form 1099-DIV. The account number is also required  
if you check box 11, FATCA filing requirement. See Box  
11, later. Additionally, the IRS encourages you to  
designate an account number for all Forms 1099-DIV that  
you file. See part L in the current General Instructions for  
Certain Information Returns.  
Box 2e. Section 897 Ordinary Dividends  
Enter any amount included in box 1a that is section 897  
gain from dispositions of USRPI. See Section 897 gain,  
Box 2f. Section 897 Capital Gain  
Box 1a. Total Ordinary Dividends  
Enter any amount included in box 2a that is section 897  
gain from dispositions of USRPI. See Section 897 gain,  
Enter dividends, including dividends from money market  
funds, net short-term capital gains from mutual funds, and  
other distributions on stock. Include reinvested dividends  
and section 404(k) dividends paid directly from the  
Note. Only RICs and REITs should complete boxes 2e  
and 2f. Boxes 2e and 2f do not need to be completed for  
recipients that are U.S. individuals.  
corporation. Box 1a includes amounts entered in boxes 1b  
Instructions for Form 1099-DIV (Rev. 01-2024)  
Boxes 9 and 10 apply only to corporations in  
partial or complete liquidation. Do not include  
these amounts in box 1a or 1b.  
Box 3. Nondividend Distributions  
Enter nondividend distributions, if determinable.  
File Form 5452 if you are a corporation and paid  
nondividend distributions to shareholders.  
Box 9. Cash Liquidation Distributions  
Enter cash distributed as part of a liquidation.  
Box 4. Federal Income Tax Withheld  
Box 10. Noncash Liquidation Distributions  
Enter noncash distributions made as part of a liquidation.  
Show the fair market value as of the date of distribution.  
Enter backup withholding. Recipients who have not  
furnished their TINs to you in the manner required are  
subject to backup withholding on certain dividend  
payments reported on this form. Use Form W-9 to request  
the TIN of the recipient. For foreign recipients, use the  
applicable Form W-8. See the Instructions for the  
Requester of Forms W-8BEN, W-8ECI, W-8EXP, and  
Box 11. FATCA Filing Requirement  
Check the box if you are a U.S. payer that is reporting on  
Form(s) 1099 (including reporting distributions in boxes 1  
through 3 and 9, 10, 12, and 13 on this Form 1099-DIV) as  
part of satisfying your requirement to report with respect to  
a U.S. account for the purposes of chapter 4 of the Internal  
Revenue Code, as described in Regulations section  
1.1471-4(d)(2)(iii)(A). In addition, check the box if you are  
a foreign financial institution (FFI) reporting payments to a  
U.S. account pursuant to an election described in  
For more information on backup withholding, including  
the applicable rate, see part N in the current General  
Instructions for Certain Information Returns.  
Box 5. Section 199A Dividends  
Enter the qualified REIT dividends paid by a REIT or  
section 199A dividends paid by a RIC to the recipient.  
This amount is included in the amount reported in box 1a.  
Include REIT dividends (other than capital gain dividends  
and qualified dividends) for which it is impractical for the  
REIT to determine whether the recipient has met the  
holding period requirement described in Regulations  
section 1.199A-3(c)(2)(ii). See Qualified REIT dividends,  
Regulations section 1.1471-4(d)(5)(i)(A).  
Box 12. Exempt-Interest Dividends  
Enter exempt-interest dividends from a mutual fund or  
other RIC. Include specified private activity bond interest  
dividends in box 13 and in the total for box 12. See the  
instructions for box 13 next.  
Box 13. Specified Private Activity Bond Interest  
Box 6. Investment Expenses  
Enter exempt-interest dividends paid by a RIC on  
specified private activity bonds to the extent that the  
dividends are attributable to interest on the bonds  
received by the RIC minus an allocable share of the  
expenses. Generally, specified private activity bond”  
means any private activity bond defined in section 141  
and issued after August 7, 1986. See section 57(a)(5) for  
more details.  
Enter the recipient's pro rata share of certain amounts  
deductible by a nonpublicly offered RIC in computing its  
taxable income. This amount is includible in the recipient's  
gross income under section 67(c) and must also be  
included in box 1a. Do not include any investment  
expenses in box 1b.  
Box 7. Foreign Tax Paid  
Enter foreign tax paid on dividends and other distributions  
on stock. A RIC must report only the amount it elects to  
pass through to the recipient. Report this amount in U.S.  
Boxes 14–16. State Information  
These boxes, and Copies 1 and 2, are provided for your  
convenience only and need not be completed for the IRS.  
If you withheld state income taxes on this payment, use  
the state information boxes to report payments for up to  
two states. Keep the information for each state separated  
by the dashed line in each box. In box 14, enter the  
abbreviated name of the state. In box 15, enter the payer's  
state identification number. The state number is the  
payer's identification number assigned by the individual  
state. Enter in box 16 the state income tax withheld on this  
Box 8. Foreign Country or U.S. Possession  
Enter the name of the foreign country or U.S. possession  
for which the foreign tax was paid and reported in box 7.  
RICs—Special reporting instructions. Do not  
complete box 8. Under Regulations section 1.853-4,  
country-by-country reporting to shareholders for the  
amount reported in box 7 is not required. The requirement  
to file a separate statement to the IRS has been modified  
to require filing a statement that elects the application of  
section 853 for the tax year with the return for the tax year.  
See Regulations section 1.853-4 for more information. Do  
not send the statement with the Forms 1096 and 1099.  
If a state tax department requires that you send them a  
paper copy of this form, use Copy 1 to provide information  
to the state tax department. Give Copy 2 to the recipient  
for use in filing the recipient's state income tax return.  
Instructions for Form 1099-DIV (Rev. 01-2024)