Form 1099-DIV


DEFINITION of 'Form 1099-DIV'

A form sent to investors by investment fund companies. The form is a record of all taxable capital gains and dividends paid to an investor, including those that have been re-invested in a given taxation year. The amounts stated on the form represent the amounts that fund companies are attributing to each investor's investment return for the year and reporting to the IRS. Investors use Form 1099-DIV to help report income received from investments on their tax return each year.


Form 1099-DIV reports the ordinary dividends, total capital gains, qualified dividends, non-taxable distributions, federal income tax withheld, foreign tax paid and foreign source income from each investment account held by a fund company. Forms are not sent to investors who received or re-invested a total of less than $10 per fund.

  1. Dividend

    A distribution of a portion of a company's earnings, decided ...
  2. Income Tax

    A tax that governments impose on financial income generated by ...
  3. Distribution

    1. When trading volume is higher than that of the previous day ...
  4. Internal Revenue Service - IRS

    A United States government agency that is responsible for the ...
  5. Qualified Dividend

    A type of dividend to which capital gains tax rates are applied. ...
  6. Mutual Fund

    An investment vehicle that is made up of a pool of funds collected ...
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