Internal Revenue Service (IRS) · United States (federal)
Form 1099-DIV: Dividends and Distributions
Current revision: Rev. January 2024 (checked on irs.gov, Oct 28, 2026)
Fill in IRS Form 1099-DIV (Rev. January 2024) for 2026 dividends: ordinary vs qualified, capital gain distributions, the $10 rule and 2027 due dates.
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Form
1099-DIV
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- Rev. January 2024
Official source
PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.
What it is
What Form 1099-DIV is for
Form 1099-DIV reports dividends and other distributions of $10 or more paid on stock, including capital gain distributions and exempt-interest dividends from funds. The current PDF is the January 2024 continuous-use revision, and you type the year in the "For calendar year" box. For 2026, liquidation distributions are reported at $2,000 or more instead of $600. Recipient copies are due February 1, 2027.
Form 1099-DIV deadlines, 2027 filing season
Copy B to recipients Source: irs.gov
Paper Copy A with Form 1096 to the IRS Source: irs.gov
E-filed 1099-DIV to the IRS Source: irs.gov
Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.
Fill it here
From irs.gov to your filled copy
- 1
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- 2
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- 3
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Who files it
- Corporations paying dividends of $10 or more
- Mutual funds and other regulated investment companies (RICs)
- Brokers and nominees reporting dividends for their customers
- Corporations paying $2,000 or more in a liquidation
- Anyone who backup-withheld or paid foreign tax on dividends
What you need
- Your name, address and TIN, and the recipient's from Form W-9
- 2026 totals of ordinary and qualified dividends
- Capital gain distributions, split by type
- Nondividend distributions and section 199A dividends
- Exempt-interest dividends and tax withheld
Line by line
How to fill out Form 1099-DIV
- 1
Year and parties
Enter 2026 in the "For calendar year" box, then both parties' names, addresses and TINs, and an account number if needed.
- 2
Boxes 1a–1b — Dividends
Box 1a is total ordinary dividends. Box 1b is the part that is qualified dividends; it can't be less than zero.
- 3
Boxes 2a–2f — Capital gain distributions
Enter total capital gain distributions (2a) and the parts that are unrecaptured section 1250 gain, section 1202 gain, collectibles gain and section 897 amounts.
- 4
Boxes 3–5
Box 3 is nondividend distributions (return of capital), box 4 backup withholding, and box 5 section 199A dividends from a RIC.
- 5
Boxes 6–10
Investment expenses (6), foreign tax paid and the country (7–8), and cash and noncash liquidation distributions (9–10).
- 6
Boxes 11–16
Check the FATCA box if it applies. Enter exempt-interest dividends (12), the private activity bond part (13), and state information (14–16).
- 7
Print recipient copies
Print Copy B for the recipient and Copy 2 for state filing. Don't file Copy A from this PDF.
Common Form 1099-DIV mistakes
- Filing Copy A printed from irs.gov, which isn't scannable.
- Reporting qualified dividends in box 1b that aren't also in box 1a.
- Using the old $600 liquidation threshold for 2026 instead of $2,000.
- Putting money market fund dividends on Form 1099-INT instead of 1099-DIV.
- Using a recipient TIN that doesn't match their Form W-9.
Where to send it
Furnish Copy B by February 1, 2027. File with the IRS by March 1, 2027 on paper (official red Copy A with Form 1096) or March 31, 2027 if e-filed through IRIS (https://www.irs.gov/filing/e-file-information-returns-with-iris). E-filing is required at 10 or more information returns in total. Trustees and middlemen of widely held fixed investment trusts have a later recipient date (March 15); see https://www.irs.gov/pub/irs-pdf/p1099.pdf.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form 1099-DIV: questions people ask
Is the January 2024 revision right for 2026?
Yes. It's continuous use, and the IRS has drafted a December 2027 revision for 2027 amounts, not for 2026. Enter 2026 in the calendar-year box.
What's the difference between boxes 1a and 1b?
Box 1a is all ordinary dividends. Box 1b shows how much of that amount is qualified dividends, which can be taxed at lower capital gain rates.
What changed for 2026?
Liquidation distributions are now reported at $2,000 or more, up from $600, indexed for inflation in later years. Ordinary dividends still use $10.
Can I file Copy A from this PDF?
No. The attention page says it isn't scannable and a penalty may apply. E-file through IRIS or use official red forms.
Is it safe to send a 1099-DIV by email?
It shows the recipient's TIN. Send it electronically only with their consent, and use a password-protected link with an expiry date.