Form 1099-Div - Dividends And Distributions

Form 1099-Div - Dividends And Distributions - 2017 Page 8

Instructions for Payer

software that generates a file according to the

To complete Form 1099-DIV, use:

specifications in Pub. 1220. The IRS does not provide a

• the 2017 General Instructions for Certain Information

fill-in form option.

Returns, and

Foreign dividend recipient. If the recipient of the

• the 2017 Instructions for Form 1099-DIV.

dividend is a nonresident alien, you may have to

To order these instructions and additional forms, go

withhold federal income tax and file Form 1042-S. See

the Instructions for Form 1042-S and Pub. 515.

Caution: Because paper forms are scanned during

Need help? If you have questions about reporting on

processing, you cannot file Forms 1096, 1097, 1098,

Form 1099-DIV, call the information reporting customer

1099, 3921, 3922, or 5498 that you print from the IRS

service site toll free at 1-866-455-7438 or 304-263-8700

website.

(not toll free). Persons with a hearing or speech

disability with access to TTY/TDD equipment can call

Due dates. Furnish Copy B of this form to the recipient

304-579-4827 (not toll free).

by January 31, 2018.

File Copy A of this form with the IRS by February 28,

2018. If you file electronically, the due date is

April 2, 2018. To file electronically, you must have

Form 1099-Div - Dividends And Distributions - 2017 Page 8