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.
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.
unitholders, who hold their trust units of Enterra through a stockbroker or other intermediary, may receive from such intermediaries one or more Forms 1099-DIV
or a substitute form developed internally for the stockbroker or intermediary.
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.
Information on the Forms 1099-DIV
issued by the brokers or other intermediaries may not accurately reflect the information in Freehold's summary for a variety of reasons.
The balance of the amounts reported as capital gain distributions on Forms 1099-DIV
represents capital gains taxable at the 20% rate.
BOSTON -- The AEW Real Estate Income Fund, which is listed on the American Stock Exchange under the symbol "RIF", announced today that it will issue corrected 2004 Forms 1099-DIV
to its shareholders because a portion of the amount originally reported as Total Ordinary Dividends in Box 1a of the Form 1099-DIV should have been reported in Box 2a as Total Capital Gain Distributions.
For example, if a taxpayer files 300 Forms 1099-DIV
and 50 Forms 1099-MISC for 1990, the taxpayer must use magnetic media to file the Forms 1099-DIV
, but the Forms 1099-MISC may be filed either on paper or magnetic media, whichever the taxpayer desires.