1099–DIV

Ordinary Dividends and Distributions

Specify the minimum amounts that you report for 1099-DIV Box 1 (Ordinary dividends), Box 2a (Total capital gain distr.), Box 2b (Unrecap. Sec. 1250 gain), Box 2c (Section 1202 gain), Box 2d (Collectibles (28%) gain), Box 2f (Section 897 capital gain), and Box 3 (Nondividend distributions). The system does not report a 1099 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 Instructions for Forms 1099, 1098, 5498, and W-2G specify the minimum amount that the IRS requires.

Cash Liquidation Distributions

Specify the minimum amount that you report for 1099-DIV Box 9, Cash liquidation distr. The system does not report a 1099 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 Instructions for Forms 1099, 1098, 5498, and W-2G specify the minimum amount that the IRS requires.

Noncash Liquidation Distributions

Specify the minimum amount that you report for 1099-DIV Box 10, Noncash liquidation distr. The system does not report a 1099 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 Instructions for Forms 1099, 1098, 5498, and W-2G specify the minimum amount that the IRS requires.