Report dividends, capital gain distributions, and non-taxable distributions from stocks and mutual funds.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeForm 1099-DIV reports distributions from stocks, mutual funds, and other investments. This includes ordinary dividends, qualified dividends eligible for lower tax rates, capital gain distributions, non-taxable distributions (return of capital), and foreign taxes paid.
Filing threshold: $10
Paper Filing
February 28
Electronic Filing
March 31
Recipient Copy
January 31
$60-$310 per form depending on how late
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days-Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Box 1a | Total ordinary dividends |
| Box 1b | Qualified dividends |
| Box 2a | Total capital gain distributions |
| Box 3 | Non-dividend distributions (return of capital) |
| Box 4 | Federal income tax withheld |
| Box 7 | Foreign tax paid |
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Qualified dividends are taxed at the lower long-term capital gains rate (0%, 15%, or 20%). Ordinary dividends are taxed at your regular income tax rate. Dividends must meet specific holding period requirements to qualify.
No. Mutual funds can distribute ordinary dividends, qualified dividends, capital gains, and return of capital - each reported in different boxes on 1099-DIV.
Yes. REIT distributions are typically reported in Box 1a (ordinary dividends), and the Section 199A portion is reported in Box 5.
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