Fillable Form 1099-Div - Dividends And Distributions

Instructions for Recipient

Box 2d. Shows 28% rate gain from sales or exchanges of collectibles. If

required, use this amount when completing the 28% Rate Gain Worksheet

Recipient's taxpayer identification number (TIN). For your protection,

—Line 18 in the instructions for Schedule D (Form 1040).

this form may show only the last four digits of your TIN (social security

Box 3. Shows the part of the distribution that is nontaxable because it is a

number (SSN), individual taxpayer identification number (ITIN), adoption

return of your cost (or other basis). You must reduce your cost (or other

taxpayer identification number (ATIN), or employer identification number

basis) by this amount for figuring gain or loss when you sell your stock. But

(EIN)). However, the issuer has reported your complete TIN to the IRS.

if you get back all your cost (or other basis), report future distributions as

FATCA filing requirement. If the FATCA filing requirement box is checked,

capital gains. See Pub. 550.

the payer is reporting on this Form 1099 to satisfy its chapter 4 account

Box 4. Shows backup withholding. A payer must backup withhold on

reporting requirement. You also may have a filing requirement. See the

certain payments if you did not give your TIN to the payer. See Form W-9,

Instructions for Form 8938.

Request for Taxpayer Identification Number and Certification, for

Account number. May show an account or other unique number the payer

information on backup withholding. Include this amount on your income

assigned to distinguish your account.

tax return as tax withheld.

Box 1a. Shows total ordinary dividends that are taxable. Include this

Box 5. Shows your share of expenses of a nonpublicly offered RIC,

amount on line 9a of Form 1040 or 1040A. Also, report it on Schedule B

generally a nonpublicly offered mutual fund. If you file Form 1040, you may

(1040A or 1040), if required.

deduct these expenses on the “Other expenses” line on Schedule A (Form

Box 1b. Shows the portion of the amount in box 1a that may be eligible for

1040) subject to the 2% limit. This amount is included in box 1a.

reduced capital gains rates. See the Form 1040/1040A instructions for how

Box 6. Shows the foreign tax that you may be able to claim as a deduction

to determine this amount. Report the eligible amount on line 9b, Form 1040

or a credit on Form 1040. See the Form 1040 instructions.

or 1040A.

Box 7. This box should be left blank if a RIC reported the foreign tax

The amount shown may be dividends a corporation paid directly to you

shown in box 6.

as a participant (or beneficiary of a participant) in an employee stock

Boxes 8 and 9. Shows cash and noncash liquidation distributions.

ownership plan (ESOP). Report it as a dividend on your Form 1040/1040A

but treat it as a plan distribution, not as investment income, for any other

Box 10. Shows exempt-interest dividends from a mutual fund or other RIC

purpose.

paid to you during the calendar year. Include this amount on line 8b of

Form 1040 or 1040A as tax-exempt interest. This amount may be subject

Box 2a. Shows total capital gain distributions from a regulated investment

to backup withholding. See box 4.

company (RIC) or real estate investment trust (REIT). Report the amounts

shown in box 2a on Schedule D (Form 1040), line 13. But, if no amount is

Box 11. Shows exempt-interest dividends subject to the alternative minimum

shown in boxes 2c–2d and your only capital gains and losses are capital

tax. This amount is included in box 10. See the Instructions for Form 6251.

gain distributions, you may be able to report the amounts shown in box 2a

Boxes 12–14. State income tax withheld reporting boxes.

on line 13 of Form 1040 (line 10 of Form 1040A) rather than Schedule D.

Nominees. If this form includes amounts belonging to another person, you

See the Form 1040/1040A instructions.

are considered a nominee recipient. You must file Form 1099-DIV (with a

Box 2b. Shows the portion of the amount in box 2a that is unrecaptured

Form 1096) with the IRS for each of the other owners to show their share

section 1250 gain from certain depreciable real property. Report this

of the income, and you must furnish a Form 1099-DIV to each. A spouse is

amount on the Unrecaptured Section 1250 Gain Worksheet—Line 19 in the

not required to file a nominee return to show amounts owned by the other

instructions for Schedule D (Form 1040).

spouse. See the 2018 General Instructions for Certain Information Returns.

Box 2c. Shows the portion of the amount in box 2a that is section 1202

Future developments. For the latest information about developments

gain from certain small business stock that may be subject to an exclusion.

related to Form 1099-DIV and its instructions, such as legislation enacted

See the Schedule D (Form 1040) instructions.

after they were published, go to

Form 1099-Div - Dividends And Distributions - 2018 Page 5

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