Form 1099-Div - Dividends And Distributions

Instructions for Recipient

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

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

Recipient's taxpayer identification number. For your protection, this form may

amount for figuring gain or loss when you sell your stock. But if you get back all

show only the last four digits of your social security number (SSN), individual

your cost (or other basis), report future distributions as capital gains. See Pub.

taxpayer identification number (ITIN), adoption taxpayer identification number

550.

(ATIN), or employer identification number (EIN). However, the issuer has

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

reported your complete identification number to the IRS.

payments if you did not give your taxpayer identification number to the payer.

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

See Form W-9, Request for Taxpayer Identification Number and Certification, for

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

information on backup withholding. Include this amount on your income tax

requirement. You also may have a filing requirement. See the Instructions for

return as tax withheld.

Form 8938.

Box 5. Shows your share of expenses of a nonpublicly offered regulated

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

investment company, generally a nonpublicly offered mutual fund. If you file

assigned to distinguish your account.

Form 1040, you may deduct these expenses on the “Other expenses” line on

Schedule A (Form 1040) subject to the 2% limit. This amount is included in

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

box 1a.

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

required.

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

credit on Form 1040. See the Form 1040 instructions.

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

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

Box 7. This box should be left blank if a regulated investment company reported

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

the foreign tax shown in box 6.

1040A.

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

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

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

participant (or beneficiary of a participant) in an employee stock ownership plan

investment company paid to you during the calendar year. Include this amount

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

on line 8b of Form 1040 or 1040A as tax-exempt interest. This amount may be

distribution, not as investment income, for any other purpose.

subject to backup withholding. See box 4.

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

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

company or real estate investment trust. Report the amounts shown in box 2a

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

on Schedule D (Form 1040), line 13. But, if no amount is shown in boxes 2c–2d

and your only capital gains and losses are capital gain distributions, you may be

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

able to report the amounts shown in box 2a on line 13 of Form 1040 (line 10 of

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

Form 1040A) rather than Schedule D. See the Form 1040/1040A instructions.

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 section

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

1250 gain from certain depreciable real property. Report this amount on the

income, and you must furnish a Form 1099-DIV to each. A spouse is not

Unrecaptured Section 1250 Gain Worksheet—Line 19 in the Schedule D

required to file a nominee return to show amounts owned by the other spouse.

instructions (Form 1040).

See the 2017 General Instructions for Certain Information Returns.

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

Future developments. For the latest information about the developments

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

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

Schedule D (Form 1040) instructions.

they were published, go to

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

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

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

Form 1099-Div - Dividends And Distributions - 2017 Page 5

Related Articles

Related forms

Related Categories