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Copy 2 To be filed with recipient s state income tax return Copy C For Payer To complete Form 1099-DIV use Returns and the 2016 Instructions for Form 1099-DIV. A spouse is not See the 2016 General Instructions for Certain Information Returns. Box 2c. Shows the portion of the amount in box 2a that is section 1202 gain from certain small business stock that may be subject to an exclusion. See the Future...
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