Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 25
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922017 Form 1040A—Lines 7 Through 9b
are reported on lines 12a and 12b of Form 1040A. Payments
Line 9a
from an IRA are reported on lines 11a and 11b.
Ordinary Dividends
* This includes a Roth, SEP, or SIMPLE IRA.
Each payer should send you a Form 1099-DIV. Enter your total
Missing or Incorrect Form W-2?
ordinary dividends on line 9a. This amount should be shown in
box 1a of Form(s) 1099-DIV.
Your employer is required to provide or send Form W-2 to you
no later than January 31, 2018. If you do not receive it by early
You must fill in and attach Schedule B if the total is over
February, use
Tax Topic 154
to find out what to do. Even if
$1,500 or you received, as a nominee, ordinary dividends that
you don't get a Form W-2, you must still report your earnings
actually belong to someone else.
on line 7. If you lose your Form W-2 or it is incorrect, ask your
You must use Form 1040 if you received nondividend dis-
employer for a new one.
tributions (box 3 of Form 1099-DIV) required to be reported as
capital gains.
Line 8a
For details, see Pub. 550.
Taxable Interest
Line 9b
Each payer should send you a Form 1099-INT or Form
1099-OID. Enter your total taxable interest income on line 8a.
Qualified Dividends
But you must fill in and attach Schedule B if the total is over
Enter your total qualified dividends on line 9b. Qualified divi-
$1,500 or any of the other conditions listed at the beginning of
dends are also included in the ordinary dividend total required
the Schedule B instructions apply to you.
to be shown on line 9a. Qualified dividends are eligible for a
For more details about reporting taxable interest, including
lower tax rate than other ordinary income. Generally, these div-
market discount on bonds and adjustments for amortizable
idends are shown in box 1b of Form(s) 1099-DIV. See Pub.
bond premium or acquisition premium, see Pub. 550.
550 for the definition of qualified dividends if you received
Interest credited in 2017 on deposits that you couldn't with-
dividends not reported on Form 1099-DIV.
draw because of the bankruptcy or insolvency of the financial
Exception. Some dividends may be reported as qualified divi-
institution may not have to be included in your 2017 income.
dends in box 1b of Form 1099-DIV but aren't qualified divi-
For details, see Pub. 550.
dends. These include:
If you get a 2017 Form 1099-INT for U.S. savings
Dividends you received as a nominee. See the Schedule B
bond interest that includes amounts you reported be-
instructions.
TIP
fore 2017, see Pub. 550.
Dividends you received on any share of stock that you
held for less than 61 days during the 121-day period that began
60 days before the ex-dividend date. The ex-dividend date is
Line 8b
the first date following the declaration of a dividend on which
Tax-Exempt Interest
the purchaser of a stock isn't entitled to receive the next divi-
dend payment. When counting the number of days you held the
If you received any tax-exempt interest (including any tax-ex-
stock, include the day you disposed of the stock but not the day
empt original issue discount (OID)), such as from municipal
you acquired it. See the examples that follow. Also, when
bonds, each payer should send you a Form 1099-INT or a Form
counting the number of days you held the stock, you can't
1099-OID. In general, your tax-exempt stated interest should
count certain days during which your risk of loss was diminish-
be shown in box 8 of Form 1099-INT or, for a tax-exempt OID
ed. See Pub. 550 for more details.
bond, in box 2 of Form 1099-OID and your tax-exempt OID
Dividends attributable to periods totaling more than 366
should be shown in box 11 of Form 1099-OID. Enter the total
days that you received on any share of preferred stock held for
on line 8b. However, if you acquired a tax-exempt bond at a
less than 91 days during the 181-day period that began 90 days
premium, only report the net amount of tax-exempt interest on
before the ex-dividend date. When counting the number of
line 8b (that is, the excess of the tax-exempt interest received
days you held the stock, you can't count certain days during
during the year over the amortized bond premium for the year).
which your risk of loss was diminished. See Pub. 550 for more
Also, if you acquired a tax-exempt OID bond at an acquisition
details. Preferred dividends attributable to periods totaling less
premium, only report the net amount of tax-exempt OID on
than 367 days are subject to the 61-day holding period rule just
line 8b (that is, the excess of the tax-exempt OID for the year
described.
over the amortized acquisition premium for the year). See Pub.
Dividends on any share of stock to the extent that you are
550 for more information about OID, bond premium, and ac-
under an obligation (including a short sale) to make related
quisition premium.
payments with respect to positions in substantially similar or
Also include on line 8b any exempt-interest dividends from
related property.
a mutual fund or other regulated investment company. This
Payments in lieu of dividends, but only if you know or
amount should be shown in box 10 of Form 1099-DIV.
have reason to know that the payments aren't qualified divi-
dends.
Don't include interest earned on your IRA, health savings
account, Archer or Medicare Advantage MSA, or Coverdell
education savings account.
-25-
Need more information or forms? Visit IRS.gov.
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