1099-DIV Forms are a statements showing the dividends and capital gain distributions received by an account holder in the most recent tax year, sent by mutual fund companies to shareholders for tax return purposes.
Which 1099-DIV Forms Do I Need?
Copy A - For Internal Revenue Service Center
Copy B - For Recipient
Copy C - For Payer or State Copy
1099-DIV Form Changes for Tax Year 2012
Exempt-interest dividends — Exempt-interest dividends from a mutual fund or other regulated investment company (RIC) are now reported on Form 1099-DIV. Those amounts will no longer be reported on Form 1099-INT.
State tax withheld—Boxes 12 through 14 have been added to Form 1099-DIV to report state income tax withheld.
Due Dates for 1099-DIV Forms
|To IRS||To State Agency||To Recipient|
Paper: February 28
E-File: March 31
|State Filing Deadlines||
March 15 for reporting by trustees and middlemen of WHFITs.
* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.