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 identification number. For your protection, this form may show

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

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

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

identification number (ITIN), or adoption taxpayer identification number (ATIN).

550, Investment Income and Expenses.

However, the issuer has reported your complete identification number to the IRS

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

and, where applicable, to state and/or local governments.

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

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

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

assigned to distinguish your account.

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

return as tax withheld.

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

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

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

required.

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

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

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

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

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

box 1a.

(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 purpose.

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 the

15% or zero 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.

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

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

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

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

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

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

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

subject to backup withholding. See box 4.

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

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

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

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

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

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

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

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

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

instructions (Form 1040).

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

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

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

from certain small business stock that may be subject to a 50% exclusion and

income, and you must furnish a Form 1099-DIV to each. A husband or wife is

certain empowerment zone business stock that may be subject to a 60%

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

exclusion. See the Schedule D (Form 1040) instructions.

the 2012 General Instructions for Certain Information Returns.

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 - 2012 Page 4

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