Built on the current IRS Form 1099-DIV, the Rev. January 2024 layout still in use for 2026
Make sense of your 1099-DIV
Form 1099-DIV reports the dividends and distributions your investments paid: ordinary and qualified dividends, capital gain distributions, return-of-capital, section 199A dividends, and foreign tax. What trips people up isn't the form, it's the reading, since box 1b sits inside box 1a rather than on top of it, and qualified dividends get a lower tax rate than ordinary ones. This page walks every box and how each amount is taxed, and if you need to produce or replace a 1099-DIV, the generator drops each figure in the right box and builds a clean copy to preview free.
Preview before you payRight box, every timeRecipient + IRS copies24/7 support
Written and reviewed against the current IRS Form 1099-DIV and its instructions by the ePaystubs editorial team · Updated · Sources
Dividends & Distributions
1099-DIVCopy B · RecipientTY 2026
PayerBrokerage & Fund Co.
Recipient TIN•••-••-5183
1a Total ordinary div.$3,200.00
1b Qualified dividends$2,600.00
2a Capital gain distr.$480.00
5 Section 199A div.$120.00
7 Foreign tax paid$46.00
4 Fed. tax withheld$0.00
3 Nondividend distr.$0.00
Sample figures for illustration. Your form reflects the amounts you enter.
How it works
Three steps from a dividend statement to a finished 1099-DIV
No cross-checking which box takes ordinary versus qualified dividends, or where a capital gain distribution or return-of-capital goes. Enter the amounts and the generator lays out a completed 1099-DIV, drops each one in the box that matches it, carries any withholding through, and builds both the recipient copy and the IRS copy.
Add the payer's details, the recipient's name and taxpayer ID, and the ordinary and qualified dividends, capital gains, and other amounts paid during the year.
1099-DIV2026
Preview
2
We place each amount in the right box
The generator puts ordinary dividends, the qualified portion, capital gain distributions, section 199A dividends, and the rest in the correct box, and carries any tax withheld through as a credit.
PDFCopy B
PDFCopy A
E-file
Download 1099-DIV
3
Review, furnish, and file
Preview the finished form, furnish Copy B to the recipient by the deadline, and e-file or print and mail Copy A to the IRS.
Most 1099-DIV forms take a few minutes once you have the recipient's details and the dividend totals. Sample entries shown; your form uses your real numbers.
Why this generator
Built around the parts of a 1099-DIV people actually get wrong
The form is a column of boxes. What trips people up is the reading: that box 1b sits inside box 1a, that qualified dividends get a lower rate, that a capital gain distribution is long-term even on a fund you just bought, and that box 3 quietly lowers your basis. Those are the parts this page and tool handle.
The right box for each amount
Ordinary dividends, the qualified subset, capital gains, and return-of-capital each have their own box. The tool drops each figure in the one that fits, so your return reads right.
Ordinary vs qualified, made clear
Box 1b sits inside box 1a and gets a lower tax rate. This page draws that line so you don't double-count your dividends or overpay on the qualified part.
Capital gains handled right
A capital gain distribution in box 2a is long-term even if you just bought the fund. This page shows where it goes and why the fund's holding period is what counts.
The credits you shouldn't miss
Foreign tax in box 7 is a credit, and backup withholding in box 4 is tax you already paid. This page points to both so nothing's left on the table.
Recipient and IRS copies
The generator builds Copy B for the recipient and Copy A for the IRS from one entry, so both obligations are covered in a single pass.
24/7 support
Not sure whether a dividend is qualified or which box a distribution belongs in? A real person is a chat, call, or email away, any hour.
Interactive guide
Every box on Form 1099-DIV, explained
The form is a column of numbered boxes, one for each kind of dividend or distribution. Tap or click a box to see what goes in it, whether it's taxable, and the mistake to avoid. This follows the current Rev. January 2024 layout, still in use for 2026.
1099-DIVDividends & Distributions
TopPayer & recipient details
Above the numbered boxes sits the identifying information: the payer, meaning the brokerage, mutual fund, or company that paid the dividends, and the recipient's name, address, and taxpayer ID number, plus an optional account number. The form may show only the last four digits of your TIN for your protection.
Watch forYou'll get a separate 1099-DIV from each brokerage or fund, and each one has to be reported. A broker often bundles the 1099-DIV with other 1099s into one consolidated statement, so read past the cover page to the dividend detail.
Box 1aTotal ordinary dividends
Box 1a is the total of all your ordinary dividends for the year, and it's the figure taxed at your regular income tax rate. It includes reinvested dividends, dividends from money market funds, and net short-term capital gains passed through by a mutual fund. Report it on the ordinary-dividends line of your Form 1040.
Watch forBox 1a already includes the qualified amount in box 1b and the section 199A amount in box 5, so never add those to box 1a. The box 6 investment expenses figure is baked in here too.
Box 1bQualified dividends
Box 1b shows how much of box 1a qualifies for the lower long-term capital gains rate of 0%, 15%, or 20%. It's a subset of box 1a, never larger than it, and never negative. Report it on the qualified-dividends line so the reduced rate applies.
Watch forBox 1b sits inside box 1a, it isn't added on top. Enter it, or the whole amount gets taxed at your ordinary rate. Dividends paid to an ESOP participant shown here count as dividends on your 1040 but not as investment income elsewhere.
Box 2aTotal capital gain distributions
Box 2a shows long-term capital gains a mutual fund or REIT realized inside the fund and passed through to you. It flows to Schedule D, or directly onto your Form 1040 if boxes 2b through 2f are blank, and it's taxed at long-term capital gains rates.
Watch forThis is taxable even if you reinvested it and even if you bought the fund weeks ago. The fund's holding period controls, not yours, so the distribution is long-term regardless of how long you've owned your shares.
2b–2fCapital gain subcategories
Boxes 2b through 2f break out parts of box 2a: 2b is unrecaptured section 1250 gain from depreciable real property, 2c is section 1202 gain from qualified small business stock, 2d is collectibles gain taxed at 28%, and 2e and 2f are section 897 amounts tied to U.S. real property.
Watch forThese are already inside box 2a, not amounts to add. Boxes 2e and 2f apply only to RIC and REIT reporting for foreign recipients, so a typical U.S. individual sees them left blank.
Box 3Nondividend distributions
Box 3 is a return of your own capital, not a payment of earnings, so it isn't taxable when you receive it. Instead it lowers your cost basis in the investment.
Watch forTrack this in your records and reduce your basis by it. Skip that step and you'll report a larger taxable gain than you should when you sell. If nondividend distributions ever exceed your basis, the excess becomes a taxable capital gain.
Box 4Federal income tax withheld
Box 4 shows backup withholding, federal tax the payer held back, usually because a correct taxpayer ID wasn't on file. The rate is 24%. Claim it as a payment on your Form 1040, where it counts against what you owe.
Watch forAny amount in box 4 means the payer files the form no matter how small the dividend was. Give the payer a completed W-9 to stop backup withholding on future payments.
Box 5Section 199A dividends
Box 5 shows the portion of box 1a that's section 199A dividends, mostly REIT dividends, which can qualify for the 20% qualified business income deduction on your return.
Watch forIt's a subset of box 1a and still taxed at ordinary rates, but the QBI deduction can shave 20% off the taxable amount. You don't add box 5 to your income separately, since it's already in box 1a.
7–8Foreign tax paid & country
Box 7 shows foreign tax a fund or company paid on your behalf on foreign dividends, and box 8 names the country or U.S. possession. You can usually claim box 7 as a foreign tax credit on Form 1116, or as an itemized deduction.
Watch forA modest amount of foreign tax can often be claimed as a credit without filing Form 1116, which is a common shortcut worth checking. Box 8 itself isn't entered on your return; it just identifies where the tax went.
9–10Liquidation distributions
Boxes 9 and 10 show cash and noncash amounts you received when a company was wound up, with noncash reported at fair market value. These are generally a return of your basis rather than a dividend.
Watch forLiquidation distributions aren't taxed as dividends. Treat them as a capital transaction: they reduce your basis, and any excess over basis is a capital gain. The form is triggered once liquidations reach $600.
Box 12Exempt-interest dividends
Box 12 shows exempt-interest dividends, typically from a municipal-bond mutual fund. They're exempt from federal income tax, but they're still reported on your return.
Watch forFederally exempt doesn't mean fully tax-free. Your state may tax the part of these dividends from other states' bonds, and the amount can still be subject to backup withholding, so it's reported even though no federal tax applies.
Box 13Private activity bond interest (AMT)
Box 13 shows the portion of box 12 that's specified private activity bond interest, a preference item for the alternative minimum tax.
Watch forThis amount is already inside box 12, not an extra. It only matters if you're subject to the AMT, where it's added back, so most filers note it and move on.
14–16State information
Boxes 14 through 16 hold the state, the payer's state identification number, and any state income tax withheld. They're used when the payer withheld state tax or a state requires the information.
Watch forState tax withheld in box 16 is claimed on your state return, not your federal one. Box 11, a checkbox not always shown, flags FATCA reporting, and your state may tax exempt-interest dividends differently, so check its rules.
The basics
What is Form 1099-DIV?
Quick answer
Form 1099-DIV, Dividends and Distributions, is an information return a payer files to report the dividends and distributions your investments paid you during the year. That covers ordinary and qualified dividends, capital gain distributions from funds, return-of-capital, section 199A dividends, foreign tax paid, and exempt-interest dividends. You get a copy so you can report the amounts on your return, and the IRS gets a matching copy.
It's a matching document as much as a statement. The IRS lines up the copy it receives against what shows up on your return, so a dividend you leave off can trigger a CP2000 underreported-income notice months later. Because a brokerage often bundles several kinds of income into one consolidated 1099, it's worth reading past the summary page to the 1099-DIV detail.
The catch is that box 1a isn't a single flat number taxed one way. Part of it, the qualified dividends in box 1b, gets the lower rate. Box 3 is a return of your own capital and isn't income at all right now. And reinvested dividends still count, even though you never saw the cash, since the money was yours the moment it was paid.
Where the numbers land: ordinary dividends go on Form 1040 line 3b, qualified dividends on line 3a where the lower rate is applied, and capital gain distributions on Schedule D or straight onto line 7. If your total interest plus ordinary dividends tops $1,500, you also attach Schedule B listing each payer.
The key idea
Box 1a is your total ordinary dividends. The qualified part in box 1b and the section 199A part in box 5 are already inside box 1a, not added to it. So the whole form is really box 1a, split into pieces that are taxed differently, plus a few separate items like capital gains, return-of-capital, and credits.
Is it taxable?
Which amounts on a 1099-DIV are taxable to you?
Not everything on a 1099-DIV is taxed the same way, and some of it isn't taxed at all right now. Here's how the boxes you're most likely to see break down.
What you received
Box
Taxable?
How it's handled
Ordinary dividends
1a
Yes
Ordinary income rates; Form 1040, line 3b
Qualified dividends
1b
Yes, lower rate
0%, 15%, or 20%; Form 1040, line 3a
Capital gain distributions
2a
Yes, long-term
Schedule D, or Form 1040 line 7
Nondividend distribution
3
Not now
Return of capital; lowers your basis
Section 199A dividends
5
Yes
Ordinary, minus the 20% QBI deduction
Exempt-interest dividends
12
No, federal
May be state-taxable or an AMT item
Foreign tax paid
7
A credit
Foreign tax credit, or a deduction
Backup withholding
4
A credit
Counts as tax you already paid
Swipe the table sideways for the full text →
Read down the table and a pattern shows up. Two amounts get the lower rate: the qualified dividends in box 1b and the capital gain distributions in box 2a, both taxed at long-term capital gains rates instead of ordinary ones. Two amounts aren't income this year: the return-of-capital in box 3 and any liquidation distributions, which lower your basis rather than adding to your income. And two are credits that reduce your tax bill directly: the foreign tax in box 7 and the backup withholding in box 4.
Everything else is ordinary. The section 199A dividends in box 5 are taxed at your regular rate, but they can qualify for the 20% qualified business income deduction, which trims the taxable amount. And remember that box 1b and box 5 are already inside box 1a, so you never add them on top, you just report box 1a as the total and let the other boxes tell the IRS how the pieces are treated.
The big distinction
Qualified vs ordinary dividends
This is the question a 1099-DIV raises more than any other, and it's worth a fee's difference at tax time. Here's what separates the two, and why box 1b is the number to watch.
Quick answer
All your dividends are ordinary dividends, reported in box 1a and taxed at your regular rate. Some of them are also qualified, reported in box 1b, which means they meet two IRS tests and get the lower long-term capital gains rate instead. Box 1b is always a part of box 1a, never an addition, so box 1a minus box 1b is the amount taxed at your ordinary rate.
Feature
Ordinary dividends
Qualified dividends
Tax rate
Your ordinary rate, up to 37%
0%, 15%, or 20%
On the form
Box 1a, the full total
Box 1b, a subset of 1a
Typical sources
REITs, money-market funds, short holds
Most U.S. and qualified foreign stocks
On your Form 1040
Line 3b
Line 3a
Swipe the table sideways for the full text →
A dividend is qualified only if it clears two tests. First, the payer test: it has to come from a U.S. corporation or a qualified foreign corporation. Second, the holding-period test: you generally have to hold the stock more than 60 days during the 121-day window that starts 60 days before the ex-dividend date, with a longer window for preferred stock. A dividend that fails either test is ordinary and taxed at your regular rate.
That's why some dividends never qualify. Most REIT dividends, dividends from money-market funds, dividends on shares you flipped quickly, and payments on employee stock options stay ordinary. The good news is you rarely have to run this math yourself: the payer applies the holding-period rules and reports the qualified portion in box 1b for you. Your job is to enter it so the lower rate actually applies.
The rate gap is the whole point. Ordinary dividends are taxed at your marginal rate, which runs from 10% to 37%. Qualified dividends use the long-term capital gains schedule instead: 0% if your taxable income is low enough, 15% for most middle-income filers, and 20% only at the top. On a few thousand dollars of dividends, moving an amount from the ordinary column to the qualified column can save real money, which is exactly why box 1b matters.
Try it
Estimate the tax on your dividends
Enter your total ordinary dividends from box 1a, the qualified portion from box 1b, and any capital gain distributions from box 2a, then pick your rates. The tool splits your dividends into the part taxed at your ordinary rate and the part taxed at the lower rate, and shows a rough total. It's a planning figure, not a return.
Box 1b is a subset of box 1a, so the tool taxes only the non-qualified part (box 1a less box 1b) at your ordinary rate, and the qualified dividends plus capital gain distributions at the lower rate. Most filers pay 15% on the lower-rate part, lower incomes pay 0%, and top earners pay 20%. A rough estimate using flat rates, not a full return. This isn't tax advice.
Estimated tax on this 1099-DIV
Taxed at your ordinary rate (1a - 1b)$600.00
Taxed at the lower rate (1b + 2a)$2,900.00
Estimated federal tax, combined$567.00
Federal tax already withheld (box 4)$0.00
Estimated still to pay$567.00
If box 4 covers more than the estimated tax, part of it may come back as a refund. Report the amounts on your return, and if you need to produce the form, fill out your 1099-DIV here.
Watch what happens when you move money between the two boxes. Raise the qualified figure in box 1b toward the box 1a total and the combined tax falls, because more of your dividends shift from your ordinary rate to the lower rate. Drop box 1b to zero and every dollar is taxed at your ordinary rate, which is what happens if a payer can't treat any of your dividends as qualified. The capital gain distributions in box 2a ride along at the same lower rate as the qualified dividends.
The calendar
When Form 1099-DIV is due
A 1099-DIV has two deadlines, not one: the copy furnished to the recipient, and the copy filed with the IRS. Here's the calendar, plus the broker-statement wrinkle that catches people out.
Recipient copy · generally January 31
The payer furnishes Copy B to the recipient by January 31. For 2026 forms that date falls on a Sunday, so it moves to February 1, 2027. One wrinkle: a broker that reports sales on a 1099-B can send a combined, consolidated 1099 statement that includes your dividends by February 15, so a 1099-DIV bundled into a brokerage statement may land in mid-February rather than late January.
IRS copy · end of February on paper, March 31 if e-filed
The payer files Copy A with the IRS by the end of February on paper, or by March 31 if e-filing. For 2026 forms the paper deadline moves to March 1, 2027, since the usual date lands on a weekend, and the e-file deadline is March 31, 2027. When a due date falls on a weekend or holiday, it moves to the next business day.
A 1099-DIV is required once dividends reach $10, or liquidation distributions reach $600, or any tax is withheld, and those floors haven't changed. Anyone filing 10 or more information returns of any type combined has to e-file, a threshold that counts every 1099, W-2, and similar form together, not each kind on its own. The IRS is retiring the older FIRE system at the end of 2026, so filings for 2026 and forward go through IRIS, the Information Returns Intake System, which also lets you e-file 1099-series forms at no cost.
If you're a recipient and no form arrived, don't guess from memory. Your broker or fund keeps the figures, so log in to your account or check your year-end statement, since the IRS expects the income whether or not you're holding the form. And if a 1099-DIV shows an amount you don't recognize, contact the payer before you file, because a corrected form is far easier to handle than an amended return.
For 2026 and beyond
The 1099-DIV for 2026
Unlike some 1099s that changed for 2026, the 1099-DIV kept its layout. Here's what that means for dividends paid in 2026, and the one change people wrongly assume applies to it.
Same box map
No box overhaul this year. The 1099-DIV is a continuous-use form on the Rev. January 2024 layout, still current for 2026, so the box numbers you already know still apply. That's unlike the 1099-R, which split its box 7 for 2026.
$10 floor holds
The dividend threshold didn't move. A 1099-DIV is still required at $10 in dividends, or $600 in liquidations, or any tax withheld. The 2025 law that raised the 1099-NEC and 1099-MISC floor to $2,000 didn't touch dividends.
Box 5 · 199A
The QBI deduction is still here. Box 5 reports section 199A dividends, mostly from REITs, that can qualify for the 20% qualified business income deduction on your return, which trims the tax on that slice of box 1a.
Boxes 2e & 2f
Section 897 boxes stay blank for most. Boxes 2e and 2f cover RIC and REIT reporting on U.S. real property for foreign recipients, so a typical U.S. individual investor sees nothing entered there.
On the filing side: the IRS is retiring the older FIRE e-file system at the end of 2026, so 1099-DIV filings for 2026 and forward move to IRIS, the Information Returns Intake System. The form and its boxes are unchanged; only the e-file channel is shifting, so match the year's form to the year's rules and you're set.
Avoid these
The mistakes that trip up a 1099-DIV
Most 1099-DIV problems come down to reading the form right, not math. Clear this short list and the dividends go on your return clean.
Double-counting box 1b
Adding box 1a and box 1b reports your dividends twice. Box 1b is already inside box 1a, so the amount to report is box 1a, with box 1b entered separately only to claim the lower rate.
Paying ordinary rates on qualified dividends
Leave box 1b off your return and the whole amount is taxed at your ordinary rate. Enter it so the qualified part gets the 0, 15, or 20% rate it's entitled to.
Ignoring the box 3 basis cut
A nondividend distribution isn't free money. It lowers your cost basis, so skipping it means a bigger taxable gain, and a bigger bill, when you eventually sell the shares.
Forgetting reinvested capital gains
Box 2a is taxable even when you reinvested it and even on a fund you bought weeks ago. The fund's holding period makes it long-term, so it belongs on your return.
Missing the foreign tax credit
Box 7 is foreign tax you already paid. Claim it as a credit, often without Form 1116 for small amounts, rather than leaving the money on the table.
Treating exempt-interest as fully tax-free
Box 12 is exempt from federal tax, but your state may tax part of it and the box 13 portion can trigger the AMT. Report it even though no federal tax applies.
One more
Don't skip Schedule B. If your total taxable interest plus ordinary dividends for the year is more than $1,500, the IRS wants Schedule B listing each payer alongside the totals on your Form 1040. Below that, the totals on the 1040 usually do, though the underlying amounts still have to be reported.
Filing it
How a Form 1099-DIV is filed
Recipients don't file a 1099-DIV; the broker, fund, or company that paid the dividends does. If you received one, your job is to report the amounts on your return. This section is for the payer side and for producing or replacing a copy.
1
E-file through IRIS
You can e-file 1099-series forms at no cost through the IRS IRIS portal, or through commercial software. E-filing is required once you're at 10 or more information returns of any type combined, and it carries the later IRS deadline of March 31.
Required at 10+ returns
2
Paper file by mail
Filing fewer than 10 returns, you can mail paper Copy A to the IRS with a Form 1096 transmittal by the end of February. Use the scannable official Copy A, not a printout of the red form, and keep your records.
Under 10 returns
3
Software or a preparer
Brokerages, funds, and corporations issuing many forms, or handling state copies, can batch the filing, manage state requirements, and track the deadlines through commercial software or a preparer.
When it's at scale
Where this tool fits
This generator helps you fill out and produce a completed Form 1099-DIV, both the recipient copy and the IRS copy, that you can review, then e-file or print and mail yourself. It doesn't transmit anything to the IRS, it isn't a substitute for tax software or a tax professional, and it isn't tax advice. You're responsible for the accuracy of the figures and for meeting both deadlines.
Whichever route a payer takes, Copy B has to reach the recipient by their deadline, by mail or, with consent, electronically, and often as part of a consolidated brokerage statement. A payer that withheld any tax must still furnish the copy so the recipient can claim the box 4 credit. If a mistake turns up after filing, send a corrected form with the CORRECTED box checked and an updated copy to the recipient, and fixing it before August 1 keeps any penalty in the lowest tier.
Need to report dividends on your return?
Your dividends land on your Form 1040, on line 3b for the ordinary total and line 3a for the qualified part, with capital gain distributions on line 7. Whichever form you need to report or produce, it's a click away, with the same plain-language approach.
The questions people ask most about ordinary versus qualified dividends, capital gain distributions, the boxes, and the deadlines.
Form 1099-DIV, Dividends and Distributions, is an information return a payer files to report dividends and distributions paid to an investor during the year: ordinary and qualified dividends, capital gain distributions, nondividend distributions, section 199A dividends, foreign tax paid, and exempt-interest dividends. You get a copy so you can report the amounts on your return, and the IRS gets a copy too.
Because a payer paid you $10 or more in dividends or distributions during the year, or withheld any tax, or paid you $600 or more in a liquidation. Brokerages, mutual funds, and companies whose stock you own send a 1099-DIV. It comes even if you reinvested the dividends, since reinvested dividends are still taxable income.
Ordinary dividends in box 1a are the total, taxed at your regular income tax rate. Qualified dividends in box 1b are a subset of that total, the portion that meets the holding-period and payer rules, and they're taxed at the lower long-term capital gains rate of 0%, 15%, or 20%. Box 1b is included in box 1a, not added to it, so the difference between the two is the part taxed at your ordinary rate.
Yes. Qualified dividends are taxed at the long-term capital gains rates, which are 0%, 15%, or 20% depending on your taxable income, rather than at ordinary income rates that run as high as 37%. To qualify, the dividend has to be paid by a U.S. corporation or a qualified foreign corporation, and you generally have to hold the stock more than 60 days during the 121-day period around the ex-dividend date.
No. Box 1b is a subset of box 1a, not a separate amount. Box 1a is your total ordinary dividends, and box 1b tells you how much of that total qualifies for the lower rate. Adding them together double-counts your dividends and overstates your income. Report box 1a on the ordinary-dividends line and box 1b on the qualified-dividends line of your Form 1040.
Yes. Capital gain distributions in box 2a are taxable whether you took the cash or reinvested it, and they're taxed at long-term capital gains rates even if you bought the fund only weeks ago. A mutual fund passes through the gains it realized inside the fund, and the fund's holding period controls, so the distribution is long-term regardless of how long you've held your shares.
A nondividend distribution in box 3 is a return of your own capital rather than a payment of earnings, so it isn't taxable when you receive it. Instead, it lowers your cost basis in the investment. When you later sell, the lower basis means a larger taxable gain. If nondividend distributions ever exceed your basis, the excess becomes a taxable capital gain.
A 1099-DIV is required for dividends and distributions of $10 or more, for liquidation distributions of $600 or more, or for any amount of backup or foreign tax withheld. The recipient copy is generally due January 31, the copy filed with the IRS is due by the end of February on paper or March 31 if you e-file, and a due date on a weekend or holiday moves to the next business day. Anyone filing 10 or more information returns of any type combined has to e-file.
You need Schedule B if your total taxable interest plus ordinary dividends for the year is more than $1,500, or if a few other conditions apply. Schedule B lists each payer and the amount alongside the totals that go on your Form 1040. Below $1,500, you can usually report the totals on the 1040 without attaching Schedule B, though the underlying 1099-DIV amounts still have to be reported.
No. The generator builds a completed, downloadable Form 1099-DIV that you can preview free, then you e-file it through the IRS system or print and mail it. It's a document tool, not an e-file transmitter, so you stay in control of when and how it's filed.
Sources
Where these rules come from
Every box, threshold, and deadline on this page traces back to primary IRS guidance. Verify any of it at the source.
This page is educational and doesn't provide legal, tax, or financial advice, and isn't affiliated with the IRS. A Form 1099-DIV should reflect the dividends and distributions a payer actually made and the correct recipient details. Rules, forms, thresholds, and penalty amounts change and are adjusted for inflation, so confirm current details against the IRS sources above or a qualified tax professional. The tax estimator is a rough planning figure, not a bill.
Support
Not sure whether a dividend is qualified, or which box a distribution belongs in? A person answers, day or night
Whether a dividend is qualified, how box 1b relates to box 1a, and where a capital gain distribution or return-of-capital goes all trip people up, so you can reach a person any hour.
Live chat, 24/7
Fastest for a quick question mid-form. Start a chat from any page and keep working on the 1099-DIV while you wait.
Call us
+1 857 444 9266, any hour. Real answers on the boxes, qualified dividends, and the two deadlines.
Email
info@epaystubs.net for anything that needs a written reply, like a qualified-dividend question or a state filing detail.
Make sense of your 1099-DIV
Read the boxes, keep box 1b inside box 1a where it belongs, and report each amount at the rate it's due. And if you need to produce or replace a 1099-DIV, let the tool drop each figure in the right box and build both the recipient copy and the IRS copy, ready to review, e-file, or mail.
