Instructions for Recipient
Recipient’s taxpayer identification number (TIN). For your protection,
this form may show only the last four digits of your TIN (social security
number (SSN), individual taxpayer identification number (ITIN), adoption
taxpayer identification number (ATIN), or employer identification number
(EIN)). However, the issuer has reported your complete TIN to the IRS.
FATCA filing requirement. If the FATCA filing requirement box is checked,
the payer is reporting on this Form 1099 to satisfy its chapter 4 account
reporting requirement. You also may have a filing requirement. See the
Instructions for Form 8938.
Account number. May show an account or other unique number the payer
assigned to distinguish your account.
Box 1a. Shows total ordinary dividends that are taxable. Include this
amount on the “Ordinary dividends” line of Form 1040. Also, report it on
Schedule B (Form 1040), if required.
Box 1b. Shows the portion of the amount in box 1a that may be eligible for
reduced capital gains rates. See the Form 1040 instructions for how to
determine this amount and where to report.
The amount shown may be dividends a corporation paid directly to you
as a participant (or beneficiary of a participant) in an employee stock
ownership plan (ESOP). Report it as a dividend on your Form 1040 but
treat it as a plan distribution, not as investment income, for any other
Box 2a. Shows total capital gain distributions from a regulated investment
company (RIC) or real estate investment trust (REIT). See How To Report in
the Instructions for Schedule D (Form 1040). But, if no amount is shown in
boxes 2c–2d and your only capital gains and losses are capital gain
distributions, you may be able to report the amounts shown in box 2a on
your Form 1040 rather than Schedule D. See the Form 1040 instructions.
Box 2b. Shows the portion of the amount in box 2a that is unrecaptured
section 1250 gain from certain depreciable real property. See the
Unrecaptured Section 1250 Gain Worksheet in the Instructions for
Schedule D (Form 1040).
Box 2c. Shows the portion of the amount in box 2a that is section 1202
gain from certain small business stock that may be subject to an exclusion.
See the Schedule D (Form 1040) instructions.
Box 2d. Shows 28% rate gain from sales or exchanges of collectibles. If
required, use this amount when completing the 28% Rate Gain Worksheet
in the Instructions for Schedule D (Form 1040).
Box 3. Shows a return of capital. To the extent of your cost (or other basis)
in the stock, the distribution reduces your basis and is not taxable. Any
amount received in excess of your basis is taxable to you as capital gain.
See Pub. 550.
Box 4. Shows backup withholding. A payer must backup withhold on
certain payments if you did not give your TIN to the payer. See Form W-9,
Request for Taxpayer Identification Number and Certification, for
information on backup withholding. Include this amount on your income
tax return as tax withheld.
Box 5. Shows the portion of the amount in box 1a that may be eligible for
the 20% qualified business income deduction under section 199A. See the
Instructions for Form 1040.
Box 6. Shows your share of expenses of a nonpublicly offered RIC,
generally a nonpublicly offered mutual fund. This amount is included in
Box 7. Shows the foreign tax that you may be able to claim as a deduction
or a credit on Form 1040. See the Form 1040 instructions.
Box 8. This box should be left blank if a RIC reported the foreign tax
shown in box 7.
Boxes 9 and 10. Show cash and noncash liquidation distributions.
Box 11. Shows exempt-interest dividends from a mutual fund or other RIC
paid to you during the calendar year. See the Instructions for Form 1040
for where to report. This amount may be subject to backup withholding.
See Box 4 above.
Box 12. Shows exempt-interest dividends subject to the alternative minimum
tax. This amount is included in box 11. See the Instructions for Form 6251.
Boxes 13–15. State income tax withheld reporting boxes.
Nominees. If this form includes amounts belonging to another person, you
are considered a nominee recipient. You must file Form 1099-DIV (with a
Form 1096) with the IRS for each of the other owners to show their share
of the income, and you must furnish a Form 1099-DIV to each. A spouse is
not required to file a nominee return to show amounts owned by the other
spouse. See the 2019 General Instructions for Certain Information Returns.
Future developments. For the latest information about developments
related to Form 1099-DIV and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/Form1099DIV.