1099-DIV

1099 DIV

A form that every company is required to submit to all persons or companies earning taxable capital gains on the company. The form contains information on all dividends, interest, and other capital gains paid over the tax year. Publicly-traded companies, mutual funds, banks, and other companies paying dividends or interest must submit a 1099-DIV to each shareholder and bondholder, and report to the IRS how much it paid to each person or company.

1099-DIV

An annual statement to investors and to the Internal Revenue Service by payers of dividends that lists the amount of taxable dividend payments for the year. Also included, if appropriate, is any backup withholding required by law.
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The Company had previously reported on Form 1099-DIV that all of its 2014 distributions to shareholders were qualified dividends eligible for reduced capital gains rates.
Copies of Forms 1099-DIV, Dividends and Distributions, sent to the shareholders, should also be attached to the form if there are 12 or fewer shareholders.
Consequently, large numbers of erroneous Forms 1099-DIV, used to report dividend income, were being mailed to taxpayers.
CPAs should read the detailed instructions in this announcement for changes in the following forms: 1997 Form 1099-DIV, Dividends and Distributions; 1997 Form 1099-B, Broker and Barter Exchange Transactions; 1996 Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, for 1996-97 fiscal years ending after May 6, 1997; and 1996 schedules K and K-1 for partnerships, S corporations and estates with 1996-97 fiscal years ending after May 6, 1997.
A Form 1099-DIV will be mailed to shareholders with this same information by January 31, 2008.
Stockholders should review their Forms 1099-DIV as well as other 2014 tax statements that they received from their brokerage firms or other institutions to ensure that the statements agree with the information provided above.
2003-28 to allow brokers to provide composite substitute payee statements for Forms 1099-DIV, Dividends and Distributions, and 1099-MISC, reporting payments in lieu of dividends.
00% Series A Cumulative Redeemable Preferred Stock, the Form 1099-DIV summarizes the allocation of the cash dividends paid in 2014.
The pilot TIN Matching Program will include Forms 1099-INT, 1099-DIV, 1099-OID, 1099-PATR, 1099-B and 1099-MISC and will be limited to 1,000 participants.
The amounts indicated on Form 1099-DIV should be reported on each stockholder's 2007 federal income tax return.
common shares, the Form 1099-DIV summarizes the allocation of 2014 dividends.
The balance of the amounts reported as capital gain distributions on Forms 1099-DIV represents capital gains taxable at the 20% rate.