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Form 1099-DIV & Payment Types to Report

Form:    1099-DIV

Title:     Dividends and Distributions

What to Report:  Distributions, such as dividends, capital gain distributions, or nontaxable distributions, that were paid on stock and liquidation distributions.

Amounts to Report:  $10 or more, except $600 or more for liquidations

Due Date to IRS:  February 28*

Due Date to Recipient (unless indicated otherwise):  January 31**


Payment Types:
  • Capital gain distributions
  • Dividends
  • 404(k) dividend
  • Liquidation, distributions in


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Page Last Reviewed or Updated: 2012-08-04