1099-DIV

Dividends and Distributions

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Form 1099-DIV - Copy 2 - Recipient State Copy 2 - 2up
1099-DIV - Copy A Federal
1099-DIV - Copy C Payer
1099-DIV - Copy B Recipient
2up 1099-DIV Forms 3-part - Carbonless Construction
2up 1099-DIV Forms 5-part - Carbonless Construction
Form 1099-DIV - Copy 1 - Payer State - 2up
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What to Report on Form 1099-DIV

Distributions, such as dividends, capital gain distributions, or nontaxable distributions, that were paid on stock and liquidation distributions.

Where to File Form 1099-DIV

Federal - Paper

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia

Filing Address:

  • Department of the Treasury
  • Internal Revenue Service Center
  • Austin, TX 73301

If your principal business, office or agency, or legal residence in the case of an individual, is located in:

Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming

Filing Address:

  • Department of the Treasury
  • Internal Revenue Service Center
  • Kansas City, MO 64999

International: If your legal residence or principal place of business or principal office or agency is outside the United States, use the Austin, TX filing address.

Federal Filing Requirements for Form 1099-DIV

  • Copy A - For Internal Revenue Service Center
  • Copy 1 - For State Tax Department (see State Filing Requirements below)
  • Copy B - For Recipient
  • Copy 2 - To be filed with recipient’s state income tax return, when required (see State Filing Requirements below)
  • Copy C - For Payer

State Filing Requirements for Form 1099-DIV

Varies for filing per state

  • 3 Part 1099 - Alaska, Florida, Louisiana, Maryland, New Hampshire, Nevada, New Mexico, New York, South Dakota, Tennessee, Texas, Washington, Wyoming
  • 4 Part 1099 - Arizona, California, District of Columbia, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Michigan, Missouri, New Jersey, Oregon, Rhode Island, Vermont, Virginia, West Virginia
  • 5 Part 1099-DIV - Alabama, Arkansas, Colorado, Connecticut, Delaware, Hawaii, Idaho, Maine, Massachusetts, Minnesota, Mississippi, Montana, Nebraska, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, South Carolina, Utah, Wisconsin

Federal E-Filing Requirements for Form 1099-DIV

Any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns electronically. The 250 or more requirement applies separately for each type of return and separately to each type of corrected return. For example, if you must file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be filed electronically since they do not meet the threshold of 250. However, Forms 1099-INT must be filed electronically since they meet the threshold of 250.

Federal Transmittal Form Requirements for Form 1099-DIV

Paper: Form 1096

E-file: None Required