1099 Forms › Guide to IRS Form 1099-DIV for 2025
The 1099-DIV Form is a reporting mechanism for dividends and other distributions from stocks or mutual funds. Continue reading for a comprehensive guide on how to complete the 1099-DIV form, line by line.
The purpose of the 1099-DIV Form is to report dividends paid over the tax year by a domestic or qualifying foreign corporation. It is obligatory to file a 1099-DIV form if capital gain dividends, exempt-interest dividends, or other distributions surpassing $10 have been paid out to a recipient. The 1099-DIV form is also needed when there have been federal income tax withholdings due to backup withholding or foreign tax on dividends. Additionally, if $600 or more has been paid out in liquidations, filing a 1099-DIV form becomes mandatory.
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Complete the Payer Details section. This includes:
Complete the Recipient Details section. This includes:
There are 22 amounts boxes to be filled out on the 1099-DIV form. Here's a rundown of the information needed for each.
Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock.
Enter the portion of the dividends in box 1a that qualifies for the reduced capital gains rates.
Enter total capital gain distributions (long-term). Include all amounts shown in boxes 2b, 2c, 2d, and 2f.
Enter any amount included in box 2a that is an unrecaptured section 1250 gain from certain depreciable real property.
Enter any amount included in box 2a that is a section 1202 gain from certain qualified small business stock.
Enter any amount included in box 2a that is a 28% rate gain from sales or exchanges of collectibles.
Enter any amount included in box 1a that is section 897 gain from dispositions of USRPI.
Enter any amount included in box 2a that is section 897 gained from dispositions of USRPI.
Enter non-dividend distributions.
Enter backup withholding. Recipients who have yet to furnish their TINs to you in the manner required are subject to backup withholding.
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.
Enter the recipient's pro rata share of certain amounts deductible by a non-publicly offered RIC in computing its taxable income.
Enter foreign tax paid on dividends and other distributions on stock.
Enter the name of the foreign country or U.S. possession for which the foreign tax was paid and reported in box 7.
Enter cash distributed as part of a liquidation.
Enter noncash distributions made as part of a liquidation. Show the fair market value as of the date of distribution.
Check the box if you are a U.S. payer reporting on Form(s) 1099 (including reporting distributions in boxes 1 through 3 and 9, 10, 12, and 13 on this Form 1099-DIV.
Enter exempt-interest dividends from a mutual fund or other RIC. Include specified private activity bond interest dividends in box 13 and the total for box 12.
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.
Report any state or local income tax withheld from the payments made to the recipient.
Learn more about Form 1099-Div Instructions.
Form 1099s must be distributed to the recipient on or before January 31st
Form 1099s must be e-filed directly to the IRS on or before March 31st
Visit our deadlines article to learn more about Form 1099 due dates.
Note: If the filing deadline lands on a Saturday, Sunday, or legal holiday, the due date will automatically be extended to the following business day.
The exception to these deadlines above is for filing Form 1099-NEC. Depending on the filing method, there is a month's advancement on the recipient and IRS copies being January 31st. Get started with BoomTax and file your 1099 with the IRS, state, and mail recipient copies on time. Get Started Now
If you find errors after filing your 1099 return with the IRS, promptly correct the information and submit the corrected Form 1099 and Form 1096 to the IRS. Also, provide your recipient with an updated 1099 showing the updated details. If you need to correct any state or local tax department information, file the form with the appropriate agencies, not the IRS.
Each Form 1099 has five different copies with their specific purpose:
IRS copy for paper filing.
Filed with the State Tax Department.
Recipient copy.
Recipient state copy used for state income tax reporting.
Payer's copy for their records.
Get started with BoomTax, and file your 1099 tax forms with federal/state and mail recipient copies from one place. BoomTax will never remove past years' filings, and you can continue to make corrections at any time, no matter the year. File my 1099 directly to the IRS Now!
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If your legal residence, principal place of business, or principal office or agency is outside the United States.
Important Notes:
Utilizing an e-file provider allows you to effortlessly E-file 1099 Forms with the IRS and state agencies and distribute recipient copies via mail or secure online access. Affordable, competitive pricing is available without the hidden costs and inefficiency of paper filing. Check out the pricing options.
BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.