IRS · United States

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Form 1099-DIV: Dividends and Distributions

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Quick answer

Form 1099-DIV reports dividends and distributions of $10 or more paid to a shareholder during the year — ordinary and qualified dividends, capital gain distributions, and more. The payer (corporation, fund, or broker) files it and sends a copy to the recipient. With JustFill you upload the blank IRS 1099-DIV PDF, the AI maps each box, and you type the payer/recipient details and amounts before downloading it free.

Form
Form 1099-DIV
Issued by
IRS
Country
United States
Cost to fill
Free

What is Form 1099-DIV?

Form 1099-DIV is the IRS information return for dividend income. Corporations, mutual funds and brokers issue it, but small C-corps that pay shareholder dividends complete it too. It reports total ordinary dividends (Box 1a), qualified dividends (Box 1b), capital gain distributions (Box 2a), nondividend distributions, and any federal withholding. The recipient reports these on their return, where qualified dividends get preferential rates — so the box split matters. JustFill lets you complete the 1099-DIV online so each box is clear before filing and furnishing the recipient copy.

Download the Form 1099-DIV form PDF — free

The official Form 1099-DIV and its instructions are free to download from the IRS at irs.gov/forms-pubs/about-form-1099-div. Open the blank PDF in JustFill to type the payer, recipient and dividend boxes, then download the completed form. (The scannable Copy A is filed with the IRS; JustFill is ideal for the recipient/payer copies.)

Get the official Form 1099-DIV PDF from IRS

Who fills out Form 1099-DIV?

  • Corporations paying dividends to shareholders
  • Mutual funds and brokers reporting distributions
  • Small C-corps issuing shareholder dividend statements
  • Anyone furnishing a corrected or replacement recipient copy

Field-by-field breakdown

What each section of Form 1099-DIV asks for. JustFill’s AI will detect these fields automatically when you upload the PDF — review the breakdown below so you know what to enter.

Payer information

Name, address and TIN of the corporation/fund paying dividends.

Recipient information

The shareholder's name, address and taxpayer ID number.

Box 1a — Total ordinary dividends

All taxable ordinary dividends paid.

Box 1b — Qualified dividends

The portion eligible for preferential tax rates.

Box 2a — Capital gain distributions

Total capital gain distributions.

Box 4 — Federal income tax withheld

Any backup withholding on the dividends.

Common mistakes to avoid

  • 1Reporting all dividends as ordinary and omitting the qualified portion (Box 1b).
  • 2Mixing capital gain distributions (Box 2a) into ordinary dividends.
  • 3A wrong recipient TIN, causing IRS matching notices.

How JustFill helps you complete Form 1099-DIV

AI field detection

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Frequently asked questions

The payer of the dividends — a corporation, mutual fund or broker — files it and sends a copy to the shareholder. JustFill helps you fill it cleanly.
Yes. Upload the official PDF to JustFill — the AI detects each box, including ordinary, qualified and capital-gain fields, and you type your figures, then download the completed form.
Dividends meeting IRS holding-period and source rules that qualify for lower long-term capital-gains tax rates. They're a subset of Box 1a.
Generally on Schedule B and Form 1040; capital gain distributions flow to Schedule D.

Official source: Form 1099-DIV on IRS’s website

JustFill is an independent product and is not affiliated with, endorsed by, or sponsored by IRS or any government agency. Always verify your completed form on the official version before signing or submitting.