Instructions For Form 1099-Div - 2015 Page 4
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4Box 7. Foreign Country or U.S. Possession
2003-50 I.R.B. 1206, available at
2003-50_IRB/ar12.html
and Notice 2004-71, 2004-45 I.R.B.
Enter the name of the foreign country or U.S. possession for
793, available at 2004-45_IRB/ar09.html,
which the foreign tax was paid and reported in box 6.
which contain the rules for reporting the dividend for tax
RICs—special reporting instructions. Do not complete
years 2003 and 2004. These rules are extended for 2005 and
box 7. Under Regulations section 1.853-4,
subsequent tax years by Notice 2006-3, 2006-3 I.R.B. 306,
country-by-country reporting to shareholders for the amount
available at 2006-03_IRB/ar11.html.
reported in box 6 is not required. The requirement to file a
Box 2a. Total Capital Gain Distr.
separate statement to the Internal Revenue Service has been
modified to require filing a statement that elects the
Enter total capital gain distributions (long-term). Include all
application of section 853 for the tax year with the return for
amounts shown in boxes 2b, 2c, and 2d.
the tax year. See Regulations section 1.853-4 for more
For more information about reporting amounts in
information. Do not send the statement with the Forms 1096
boxes 2b through 2d see section 1(h).
and 1099.
TIP
Boxes 8 and 9 apply only to corporations in partial or
Box 2b. Unrecap. Sec. 1250 Gain
complete liquidation. Do not include these amounts
!
in box 1a or 1b.
Enter any amount included in box 2a that is an unrecaptured
CAUTION
section 1250 gain from certain depreciable real property.
Box 8. Cash Liquidation Distr.
Box 2c. Section 1202 Gain
Enter cash distributed as part of a liquidation.
Enter any amount included in box 2a that is a section 1202
Box 9. Noncash Liquidation Distr.
gain from certain qualified small business stock. See
Qualified small business stock—RICs, earlier.
Enter noncash distributions made as part of a liquidation.
Show the fair market value as of the date of distribution.
Box 2d. Collectibles (28%) Gain
Box 10. Exempt-Interest Dividends
Enter any amount included in box 2a that is a 28% rate gain
from sales or exchanges of collectibles.
Enter exempt-interest dividends from a mutual fund or other
regulated investment company (RIC). Include specified
Box 3. Nondividend Distributions
private activity bond interest dividends in box 11 and in the
total for box 10. See the instructions for box 11 below.
Enter nondividend distributions, if determinable.
File Form 5452, Corporate Report of Nondividend
Box 11. Specified Private Activity Bond Interest
Distributions, if you are a corporation and paid
Dividends
TIP
nondividend distributions to shareholders.
Enter exempt-interest dividends paid by a RIC on specified
private activity bonds to the extent that the dividends are
Box 4. Federal Income Tax Withheld
attributable to interest on the bonds received by the RIC
Enter backup withholding. For example, if a recipient does
minus an allocable share of the expenses. Generally,
not furnish its TIN to you in the manner required, you must
“specified private activity bond” means any private activity
backup withhold at a 28% rate on certain dividend payments
bond defined in section 141 and issued after August 7, 1986.
reported on this form. Use Form W-9, Request for Taxpayer
See section 57(a)(5) for more details.
Identification Number and Certification, to request the TIN of
Boxes 12-14. State Information
the recipient. For foreign recipients, use the applicable Form
W-8. See the Instructions for the Requester of Forms
These boxes, and Copies 1 and 2, are provided for your
W-8BEN, W-8ECI, W-8EXP, and W-8IMY.
convenience only and need not be completed for the IRS. If
you withheld state income taxes on this payment, use the
Box 5. Investment Expenses
state information boxes to report payments for up to two
Enter the recipient's pro rata share of certain amounts
states. Keep the information for each state separated by the
deductible by a nonpublicly offered RIC in computing its
dashed line in each box. In box 12, enter the abbreviated
taxable income. This amount is includible in the recipient's
name of the state. In box 13, enter payer's state identification
gross income under section 67(c) and must also be included
number. The state number is the payer's identification
in box 1a. Do not include any investment expenses in box 1b.
number assigned by the individual state. Enter in box 14 the
state income tax withheld on this payment.
Box 6. Foreign Tax Paid
If a state tax department requires that you send them a
Enter foreign tax paid on dividends and other distributions on
paper copy of this form, use Copy 1 to provide information to
stock. A RIC must report only the amount it elects to pass
the state tax department. Give Copy 2 to the recipient for use
through to the recipient. Report this amount in U.S. dollars.
in filing the recipient's state income tax return.
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Instructions for Form 1099-DIV (2015)
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