Form 1099-DIV, Dividends and Distributions (Info Copy Only)

File Form 1099-DIV for each person to whom you have paid dividends (including capital gain dividends and exempt-interest dividends) and other distributions on stock of $10 or more, for whom you have withheld and paid any foreign tax on dividends and other distributions on stock, for whom you have withheld any federal income tax on dividends under the backup withholding rules, or to whom you have paid $600 or more as part of a liquidation.

Instructions for Form 1099-DIV, Dividends and Distributions

File Form 1099-DIV, Dividends and Distributions, for each person to whom you have paid dividends (including capital gain dividends and exempt-interest dividends) and other distributions on stock of $10 or more, for whom you have withheld and paid any foreign tax on dividends and other distributions on stock, for whom you have withheld any federal income tax on dividends under the backup withholding rules, or to whom you have paid $600 or more as part of a liquidation.