Instructions For Form 1099-Div - 2006 Page 2
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26Instructions for Payers
File Copy A of this form with the IRS by
General and specific form instructions are provided as
February 28, 2007. If you file electronically, the due
separate products. The products you should use to
date is April 2, 2007. To file electronically, you must
complete Form 1099-DIV are the 2006 General
have software that generates a file according to the
Instructions for Forms 1099, 1098, 5498, and W-2G
specifications in Pub. 1220, Specifications for Filing
and the 2006 Instructions for Form 1099-DIV. A chart
Forms 1098, 1099, 5498, and W-2G Electronically or
in the general instructions gives a quick guide to which
Magnetically. IRS does not provide a fill-in form option.
form must be filed to report a particular payment. To
order these instructions and additional forms, call
Foreign dividend recipient. If the recipient of the
1-800-TAX-FORM (1-800-829-3676).
dividend is a nonresident alien, you may have to
withhold federal income tax and file Form 1042-S,
Caution: Because paper for ms are scanned dur ing
Foreign Person’s U.S. Source Income Subject to
processing, you cannot file with the IRS For ms 1096,
Withholding. See the Instructions for Form 1042-S and
1098, 1099, or 5498 that you pr int from the IRS
Pub. 515, Withholding of Tax on Nonresident Aliens
website.
and Foreign Entities.
Due dates. Furnish Copy B of this form to the
recipient by January 31, 2007.
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