Instructions for Form 1099-DIV - Introductory Material


Table of Contents

Future Developments

For the latest information about developments related to Form 1099-DIV and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1099div.

Reminder

In addition to these specific instructions, you should also use the 2016 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Who must file (nominee/middleman; certain FFIs and U.S. payors that report on Form(s) 1099 to satisfy their chapter 4 reporting requirements).

  • When and where to file.

  • Electronic reporting requirements.

  • Corrected and void returns.

  • Statements to recipients.

  • Taxpayer identification numbers.

  • Backup withholding.

  • Penalties.

  • The definitions of terms applicable for chapter 4 purposes that are referenced in these instructions.

  • Other general topics.

You can get the general instructions from www.irs.gov/form1099div.


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