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IRS FORMS
IRS Forms
eFile Form 1099-DIV Online
eFile 1099-DIV with eFileMyForms to report dividends and distributions.
What is Form 1099-DIV?
Form 1099-DIV (Dividends and Distributions) reports dividend payments and distributions from stocks, mutual funds, or other investments. While brokerage firms typically handle most 1099-DIV filing, small business S-Corporations and LLCs sometimes need this form to report distributions to shareholders.
Who must report Form 1099-DIV?
As a payer, you must file Form 1099-DIV for each recipient when any of the following apply:
- You distributed $10 or more in dividends or other stock distributions, including capital gain or tax-exempt interest dividends, whether paid in cash or property
- You withheld and remitted foreign tax on dividend or stock distribution payments
- You withheld federal income tax on dividends under IRS backup withholding rules
- You made liquidation distributions totaling $600 or more, paid in cash or property
1099-DIV IRS Deadlines
The deadline for filing Form 1099-DIV with the IRS is typically January 31st.
Recipient Copies: January 31st
IRS Deadline: January 31st
Note: If January 31st falls on a weekend, the due date will be the next business day. Exact deadlines for each year can be found on the IRS website.
Understanding Form 1099-NEC Boxes
Form 1099-NEC boxes:
Box 1a — Total Ordinary Dividends
Report the total ordinary dividends paid to the recipient (including distributions such as those from money market funds and certain mutual fund distributions).
Box 1b — Qualified Dividends
Enter the portion of Box 1a that meets the requirements to be taxed at qualified dividend rates.
Box 2a — Total Capital Gain Distributions
Report total long-term capital gain distributions paid to the recipient.
Box 2b — Unrecaptured Section 1250 Gain
Report the part of Box 2a that represents unrecaptured gain tied to depreciable real property under Section 1250.
Box 2c — Section 1202 Gain
Report the part of Box 2a attributable to qualifying small business stock under Section 1202.
Box 2d — Collectibles (28%) Gain
Report the part of Box 2a that is subject to the 28% collectibles rate.
Box 3 — Nondividend Distributions
Enter amounts that are not paid from earnings and profits—often treated as a return of capital rather than a dividend.
Box 4 — Federal Income Tax Withheld
Report any federal backup withholding you withheld from the recipient’s dividends/distributions.
Tip: Use Form W-9 to request a U.S. recipient’s TIN; use the appropriate Form W-8 for foreign recipients.
Box 5 — Section 199A Dividends
Report dividends that may qualify the recipient for the Section 199A qualified business income deduction.
Box 6 — Investment Expenses
Enter the recipient’s share of certain investment expenses, commonly associated with non-publicly offered funds.
Box 7 — Foreign Tax Paid
Report foreign tax you paid related to dividends or distributions.
Box 8 — Foreign Country or U.S. Possession
Identify the country or U.S. possession connected to the foreign tax shown in Box 7.
Box 9 — Cash Liquidation Distributions
Report cash paid to the recipient as part of a liquidation distribution (often treated as a return of basis/cost).
Box 10 — Noncash Liquidation Distributions
Report liquidation distributions paid in forms other than cash.
Box 11 — FATCA Filing Requirement
Check this box if FATCA reporting applies to the form.
Box 12 — Exempt-Interest Dividends
Report tax-exempt interest dividends paid to the recipient (commonly from mutual funds).
Box 13 — Specified Private Activity Bond Interest Dividends
Report exempt-interest dividends derived from specified private activity bonds (typically reported by regulated investment companies).
State Reporting (Boxes 14–16, if applicable)
If state withholding applies, complete the state section, such as:
State name/abbreviation (where shown)
State ID number
State tax withheld
How to File Form 1099-DIV Online with eFile My Forms
Filing your 1099-DIV forms online is faster, more accurate, and more affordable than traditional paper filing. Our streamlined process takes just minutes:
Step 1: Gather Your Information
Before you start, collect W-9 forms from all contractors you paid $600 or more. You’ll need:
- Contractor’s legal name and business name (if different)
- Mailing address
- Tax Identification Number (TIN) or Social Security Number
- Total amount paid during the tax year
- Your business EIN and contact information
Step 2: Enter or Import Your Data
Choose the method that works best for your business:
- Manual entry: Perfect for businesses filing 1-10 forms
- Excel/CSV upload: Bulk import for 10-100 forms using our template
Step 3: Review and Validate
Our system automatically checks for common errors including:
- Missing or invalid TIN numbers
- Incorrect name/TIN combinations
- Address formatting issues
- Missing required information
Step 4: Submit and Deliver
Once you approve your forms:
- We e-file directly with the IRS (same business day for submissions before 5 PM ET)
- Recipient copies are printed and mailed via USPS
- You receive confirmation of IRS acceptance
- All forms stored securely for 3+ years
Frequently Asked Questions to IRS Form 1099-DIV
What is IRS Form 1099-DIV
Form 1099-DIV, Dividends and Distributions, is an IRS information return used by banks, brokerages, and other financial institutions to report dividends and certain distributions paid to investors during the calendar year.
Who must file Form 1099-DIV with the IRS?
As a payer, you are required to file Form 1099-DIV for each recipient when any of the following apply:
You paid $10 or more in dividends or stock distributions, including capital gain or tax-exempt interest dividends, whether paid in cash or property
You withheld and remitted foreign tax on dividends or other stock distributions
You withheld federal income tax under IRS backup withholding rules
You paid $600 or more in cash or property as part of a liquidation distribution
What are the copies of Form 1099-DIV?
Form 1099-DIV includes multiple copies that are distributed to different parties:
Copy A – Filed with the IRS
Copy 1 – Submitted to the applicable state tax agency, when required
Copy B – Furnished to the recipient for their records
Copy 2 – Used by the recipient when filing a state income tax return, if applicable
What information do I need to report Form 1099-DIV?
Each Form 1099-DIV filed with the IRS must include:
Payer information
- Legal name
- Address
- EIN or SSN
Recipient information
- Name
- Address
- EIN or SSN
Dividend and distribution details
- Amounts paid
- Federal income tax withheld, if applicable
State and local information (when required)
- State identification number
- State tax withheld
Start Filing Your 1099-DIV Forms Online Today
Simplify non-employee compensation reporting. Start filing 1099-DIV forms today.