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.
Aside from the Form 1099-DIV
problem, Robert Zarzar, chair of the AICPA's Tax Executive Committee, said the tax filing season "is progressing largely without any significant problems.
For calendar-year 2003, an individual who receives a Form 1099-DIV
that improperly characterizes payments in lieu of dividends as dividend income may treat the payments as dividend income to the extent they are reported as dividend income on Form 1099-DIV
, unless the individual knows (or has reason to know) that the payments are in fact payments in lieu of dividends, instead of actual dividends.
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.
In early 2012 after definitive information is available, the Fund will send shareholders a Form 1099-DIV
, if applicable, specifying how the distributions paid by the Fund during the prior calendar year should be characterized for purposes of reporting the distributions on a shareholder's tax return (e.
In Announcement 97-109, the IRS stated that for 1997 information returns, payors should continue to report total capital gain distributions on Form 1099-DIV
, Dividends and Distributions.
Shareholders will receive a Form 1099-DIV
which will provide the actual allocation for 2009 dividends paid on shares of Equity One's common stock.
1250 Gain (box 2b) is a subset of, and is included in, the Total Capital Gain Distribution amount reported in box 2a of Form 1099-DIV
For each shareholder of Equity One, Form 1099-DIV
will provide the actual allocation for 2008 dividends paid on shares of Equity One's common stock.
00% Series A Cumulative Redeemable Preferred Stock, the Form 1099-DIV
summarizes the allocation of the cash dividends paid in 2014.
A Form 1099-DIV
will be mailed to shareholders with this same information by January 31, 2008.
common shares, the Form 1099-DIV
summarizes the allocation of 2014 dividends.