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Instructions for Form 1099-DIV - Introductory Material

Table of Contents

What's New

Truncating recipient's identification number on paper payee statements.   Notice 2011-38 allows all filers of this form to truncate a recipient's identification number (social security number (SSN), individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN)) on paper payee statements for tax years 2011 and 2012. See part M in the 2012 General Instructions for Certain Information Returns.

Exempt-interest dividends.   Exempt-interest dividends from a mutual fund or other regulated investment company (RIC) are now reported on Form 1099-DIV. They will no longer be reported on Form 1099-INT, Interest Income.

State tax withheld.   Boxes to report state income tax withheld have been added to Form 1099-DIV.

Reminders

General Instructions.   In addition to these specific instructions, you should also use the 2012 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Backup withholding.

  • Electronic reporting requirements.

  • Penalties.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Taxpayer identification numbers.

  • Statements to recipients.

  • Corrected and void returns.

  • Other general topics.

You can get the general instructions from IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676).

How to get the latest information   If there are changes to the 2012 tax law that affect Form 1099-DIV, you will be able to find them at www/irs.gov/form1099div.

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