Instructions For Form 1099-Div - 2018
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42018
Department of the Treasury
Internal Revenue Service
Instructions for Form
1099-DIV
Dividends and Distributions
Section references are to the Internal Revenue Code unless
dividend by the time you must file Form 1099-DIV, the entire
otherwise noted.
payment must be reported as a dividend. See the regulations
under section 6042 for a definition of dividends.
Future Developments
Exceptions
For the latest information about developments related to
Form 1099-DIV and its instructions, such as legislation
You are not required to report on Form 1099-DIV the
enacted after they were published, go to
IRS.gov/
following.
Form1099DIV.
1. Taxable dividend distributions from life insurance
What’s New
contracts and employee stock ownership plans. These are
reported on Form 1099-R, Distributions From Pensions,
Annuities, Retirement or Profit-Sharing Plans, IRAs,
On-line pdf fillable Copies 1, B, 2, and C. To ease
Insurance Contracts, etc.
statement furnishing requirements, Copies 1, B, 2, and C
have been made fillable on-line in a pdf format, available at
2. Substitute payments in lieu of dividends. For payments
IRS.gov/Form1099DIV. You can complete these copies
received by a broker on behalf of a customer in lieu of
on-line for furnishing statements to recipients and for
dividends as a result of a loan of a customer's securities, see
retaining in your own files.
the instructions for box 8 in the 2018 Instructions for Form
1099-MISC.
Reminder
Substitute payments in lieu of dividends may be
In addition to these specific instructions, you should also use
reported on a composite statement to the recipient
TIP
the 2018 General Instructions for Certain Information
with Form 1099-DIV. See Pub. 1179.
Returns. Those general instructions include information
about the following topics.
3. Payments made to certain payees. These include a
Who must file (nominee/middleman; certain FFIs and U.S.
corporation, tax-exempt organization, any IRA, Archer MSA,
payers that report on Form(s) 1099 to satisfy their chapter 4
health savings account (HSA), U.S. agency, state, the
reporting requirements).
District of Columbia, U.S. possession, or registered
When and where to file.
securities or commodities dealer.
Electronic reporting requirements.
Certain distributions commonly referred to as
Corrected and void returns.
“dividends” are actually interest and are to be
Statements to recipients.
!
reported on Form 1099-INT. These include so-called
Taxpayer identification numbers (TINs).
CAUTION
“dividends” on deposit or on share accounts in cooperative
Backup withholding.
banks, credit unions, domestic building and loan
Penalties.
associations, domestic and federal savings and loan
The definitions of terms applicable for chapter 4 purposes
associations, and mutual savings banks.
that are referenced in these instructions.
Other general topics.
Qualified Dividends
You can get the general instructions from
General
Instructions for Certain Information Returns
at
IRS.gov/
Except as provided below, qualified dividends are dividends
1099generalinstructions
or go to IRS.gov/Form1099DIV.
paid during the tax year from domestic corporations and
qualified foreign corporations.
Specific Instructions
Exceptions. The following dividends are not qualified
dividends.
File Form 1099-DIV, for each person:
Dividends the recipient received on any share of stock
To whom you have paid dividends (including capital gain
held for less than 61 days during the 121-day period that
dividends and exempt-interest dividends) and other
began 60 days before the ex-dividend date. See the
distributions on stock of $10 or more,
instructions for box 1b, later. When determining the number
For whom you have withheld and paid any foreign tax on
of days the recipient held the stock, you cannot count certain
dividends and other distributions on stock,
days during which the recipient's risk of loss was diminished.
For whom you have withheld any federal income tax on
The ex-dividend date is the first date following the declaration
dividends under the backup withholding rules, or
of a dividend on which the purchaser of a stock is not entitled
To whom you have paid $600 or more as part of a
to receive the next dividend payment. When counting the
liquidation.
number of days the recipient held the stock, include the day
Dividends
the recipient disposed of the stock but not the day the
recipient acquired it.
If you make a payment that may be a dividend but you are
unable to determine whether any part of the payment is a
Oct 16, 2017
Cat. No. 27978B
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