Table of Contents
Section 404(k) dividends.
Beginning in 2009, all distributions from an employee stock ownership plan that are section 404(k) dividends must
be reported on Form 1099-R. Payments of section 404(k) dividends directly from the corporation to the plan participants or
their beneficiaries must be reported on Form 1099-DIV.
Qualified tax credit bonds.
If any qualified tax credit bond is held by a regulated investment company (RIC) or a real estate investment trust
(REIT), the credit determined is interest and is included in gross income as a distribution to the shareholders or beneficiaries.
See RICs and REITs on page 2.
In addition to these specific instructions, you should also use the 2009 General Instructions for Forms 1099, 1098, 3921, 3922, 5498, and W-2G. Those general instructions include information about the following topics.
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Backup withholding.
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Electronic reporting requirements.
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Penalties.
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Who must file (nominee/middleman).
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When and where to file.
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Taxpayer identification numbers.
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Statements to recipients.
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Corrected and void returns.
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Other general topics.
You can get the general instructions from the IRS website at www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).
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