Instructions for Payer
software that generates a file according to the
To complete Form 1099-DIV, use:
specifications in Pub. 1220, Specifications for Electronic
• the 2014 General Instructions for Certain Information
Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498,
Returns, and
8935, and W-2G. The IRS does not provide a fill-in form
• the 2014 Instructions for Form 1099-DIV.
option.
To order these instructions and additional forms, go
Foreign dividend recipient. If the recipient of the
to or call 1-800-TAX-FORM
dividend is a nonresident alien, you may have to
(1-800-829-3676).
withhold federal income tax and file Form 1042-S,
Foreign Person’s U.S. Source Income Subject to
Caution. Because paper forms are scanned during
Withholding. See the Instructions for Form 1042-S and
processing, you cannot file Forms 1096, 1097, 1098,
Pub. 515, Withholding of Tax on Nonresident Aliens and
1099, 3921, 3922, or 5498 that you print from the IRS
Foreign Entities.
website.
Need help? If you have questions about reporting on
Due dates. Furnish Copy B of this form to the recipient
Form 1099-DIV, call the information reporting customer
by February 2, 2015.
service site toll free at 1-866-455-7438 or 304-263-8700
File Copy A of this form with the IRS by March 2,
(not toll free). Persons with a hearing or speech
2015. If you file electronically, the due date is
disability with access to TTY/TDD equipment can call
March 31, 2015. To file electronically, you must have
304-579-4827 (not toll free).