Form 1099-Div - Dividends And Distributions

Form 1099-Div - Dividends And Distributions - 2013 Page 8

Instructions for Payer

software that generates a file according to the

General and specific form instructions are provided

specifications in Pub. 1220, Specifications for Filing

separately. You should use the 2013 General

Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and

Instructions for Certain Information Returns and the

W-2G Electronically. The IRS does not provide a fill-in

2013 Instructions for Form 1099-DIV to complete

form option.

Form 1099-DIV. A chart in the general instructions gives

a quick guide to which form must be filed to report a

Foreign dividend recipient. If the recipient of the

particular payment. To order these instructions and

dividend is a nonresident alien, you may have to

additional forms, visit or call

withhold federal income tax and file Form 1042-S,

1-800-TAX-FORM (1-800-829-3676).

Foreign Person’s U.S. Source Income Subject to

Withholding. See the Instructions for Form 1042-S and

Caution: Because paper forms are scanned during

Pub. 515, Withholding of Tax on Nonresident Aliens and

processing, you cannot file with the IRS Forms 1096,

Foreign Entities.

1097, 1098, 1099, 3921, 3922, or 5498 that you print

from the IRS website.

Need help? If you have questions about reporting on

Form 1099-DIV, call the information reporting customer

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

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

by January 31, 2014.

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

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

disability with access to TTY/TDD equipment can call

2014. If you file electronically, the due date is

304-579-4827 (not toll free). The hours of operation are

March 31, 2014. To file electronically, you must have

Monday through Friday from 8:30 a.m. to 4:30 p.m.,

Eastern time.

Form 1099-Div - Dividends And Distributions - 2013 Page 8