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2015Department of the Treasury Internal Revenue ServiceInstructions for Form 1099DIV Dividends and Distributions Section references are to the Internal Revenue Code unless otherwise noted. Future
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Form 1099-DIV is used to report dividends and distributions received by individuals during the tax year.
Financial institutions, corporations, and trusts that have paid dividends or distributions of $10 or more during the tax year are required to file Form 1099-DIV.
The form should be filled out with the payer's information, recipient's information, and details of the dividends or distributions paid.
The purpose of Form 1099-DIV is to report dividends and distributions to the IRS and to the recipient.
The form should include the payer's name, address, and taxpayer identification number, as well as the recipient's name, address, and taxpayer identification number. It should also include the amount of dividends or distributions paid.
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