IRS Form 1099-DIV

Form 1099-DIV: Dividends and Distributions

A plain-English guide to IRS Form 1099-DIV — what it's for, who files it, when it's due, and how to complete it.

Form number1099-DIV
Official nameDividends and Distributions
CategoryInformation return
Typically dueJanuary 31
Official IRS Form 1099-DIV (PDF)

What is Form 1099-DIV?

Form 1099-DIV reports dividends and capital gain distributions paid to you, usually from stocks and mutual funds held in a taxable account.

The key line is Box 1b, qualified dividends. Those get the lower long-term capital-gains rates (0/15/20%) instead of your ordinary rate, which can be a meaningful saving. Box 2a, capital-gain distributions, are what a mutual fund passes through to you even if you never sold a share.

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Who files it

Brokerages and fund companies issue it to investors who received dividends or distributions.

When it's due

Form 1099-DIV is generally due January 31. Deadlines can move for weekends and holidays, so confirm the exact date for the current year on IRS.gov.

Key lines and parts

Here's what you'll actually fill in on Form 1099-DIV:

  • Box 1a — total ordinary dividends
  • Box 1b — qualified dividends
  • Box 2a — total capital gain distributions
  • Box 4 — federal tax withheld

How to file

Report the amounts on your Form 1040, using Schedule B if dividends exceed $1,500. Qualified dividends get lower tax rates.

Common mistakes & penalties

A surprise for fund investors: you can owe tax on capital-gain distributions in a year the fund's price actually fell. It's not a mistake you made — but it's why holding actively traded funds in a taxable account can create unexpected bills.
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Frequently asked questions

What is IRS Form 1099-DIV?

Form 1099-DIV reports dividends and capital gain distributions paid to you, usually from stocks and mutual funds held in a taxable account.

Who has to file Form 1099-DIV?

Brokerages and fund companies issue it to investors who received dividends or distributions.

When is Form 1099-DIV due?

Form 1099-DIV is generally due January 31. Always confirm the current year's date on IRS.gov, since deadlines shift for weekends and holidays.

What's the most common mistake with Form 1099-DIV?

A surprise for fund investors: you can owe tax on capital-gain distributions in a year the fund's price actually fell. It's not a mistake you made — but it's why holding actively traded funds in a taxable account can create unexpected bills.