1099-DIV

Ordinary Dividends and Distributions

Specify the minimum amounts that you can report for 1099-DIV Box 1 (Ordinary dividends), Box 2a (Total capital gain distr.), Box 2b (28 percent rate gain), Box 2c (Unrecap. sec. 1250 gain), Box 2d (Section 1202 gain), Box 2e (Section 897 ordinary dividends), Box 2f (Section 897 capital gain), and Box 3 (Nontaxable distributions). A 1099 will not be reported if the payee's amount for these boxes is under the minimum, unless an amount is reported on 1099-DIV Box 4 (Federal income tax withheld) or Box 7 (Foreign tax paid).

The minimum amount that the IRS requires to be reported for 1099-DIV Box 1, is specified in the Instructions for Forms 1099, 1098, 5498, and W-2G.

Cash Liquidation Distributions

Specify the minimum amount that you can report for 1099-DIV Box 9, Cash liquidation distribution. A 1099 will not be reported if the payee's amount for this box is under the minimum, unless an amount is reported on 1099-DIV Box 4 (Federal income tax withheld) or Box 7 (Foreign tax paid).

The minimum amount that the IRS requires to be reported for 1099-DIV Box 9, is specified in the Instructions for Forms 1099, 1098, 5498, and W-2G.

Noncash Liquidation Distributions

Specify the minimum amount that you can report for 1099-DIV Box 10, Noncash liquidation distribution. A 1099 will not be reported if the payee's amount for this box is under the minimum, unless an amount is reported on 1099-DIV Box 4 (Federal income tax withheld) or Box 7 (Foreign tax paid).

The minimum amount that the IRS requires to be reported for 1099-DIV Box 10, is specified in the Instructions for Forms 1099, 1098, 5498, and W-2G.