Dividends and Distributions
Section references are to the Internal Revenue Code unless otherwise noted.
2013
Table of Contents
- Instructions for Form 1099-DIV - Introductory Material
- Instructions for Form 1099-DIV - Main Contents
- Specific Instructions
- Dividends
- Exceptions
- Qualified Dividends
- Section 404(k) Dividends
- RICs and REITs
- Restricted Stock
- Widely Held Fixed Investment Trusts (WHFITs)
- Statements to Recipients
- 2nd TIN Not.
- Account Number
- Box 1a. Total Ordinary Dividends
- Box 1b. Qualified Dividends
- Box 2a. Total Capital Gain Distr.
- Box 2b. Unrecap. Sec. 1250 Gain
- Box 2c. Section 1202 Gain
- Box 2d. Collectibles (28%) Gain
- Box 3. Nondividend Distributions
- Box 4. Federal Income Tax Withheld
- Box 5. Investment Expenses
- Box 6. Foreign Tax Paid
- Box 7. Foreign Country or U.S. Possession
- Box 8. Cash Liquidation Distr.
- Box 9. Noncash Liquidation Distr.
- Box 10. Exempt-Interest Dividends
- Box 11. Specified Private Activity Bond Interest Dividends
- Box 12. State
- Box 13. State Identification No.
- Box 14. State Tax Withheld
- Specific Instructions
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