What is a 1099-DIV Form?

What is IRS Form 1099-DIV?

Form 1099-DIV is used to report dividends that were paid during the tax year by a domestic corporation or a foreign corporation that qualifies. If you have paid dividends, including capital gain dividends, exempt-interest dividends, or other distributions, of $10 or more, you will need to file Form 1099-DIV for this recipient. You will also need to file Form 1099-DIV if you withheld federal income tax under the backup withholding rules or paid foreign tax on dividends. If you paid $2,000 or more as part of a liquidation, you are also required to file Form 1099-DIV. This threshold was raised from $600 for 2026 under the One Big Beautiful Bill Act (OBBBA).

Who must file Form 1099-DIV?

Payers that meet the following conditions must file Form 1099-DIV

• They paid dividends, including capital gain dividends, exempt-interest dividends, and other distributions on stock, of $10 or more.
• They withheld and paid any foreign tax on dividends and other distributions on stock.
• They withheld federal income tax under the backup withholding rules, regardless of the amount.
• At least $2,000 was paid as part of a liquidation.

Click here to learn more about the Form 1099-DIV instructions.

When is the deadline to file Form 1099-DIV?

These are the three Form 1099-DIV due dates for the 2026 Tax Year:

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How to file Form 1099-DIV?

Payers that are required to file Form 1099-DIV can either file paper copies with the IRS or they can e-file their forms. It is important to note that e-filing is the IRS-prefered method of filing. By e-filing, the IRS is able to process your forms at a much faster rate and provide you with timely status updates. Remember, if you are filing 10 or more information returns in total, counting all form types combined, you are required to e-file. Beginning with the 2027 filing season, IRIS is the only IRS system for e-filing information returns.

E-filing with TaxBandits is simple and convenient, just follow these steps:

• Step 1:Create an account with TaxBandits
• Step 2:Select or add the business you are filing for.
• Step 3:Enter the required Form 1099-DIV details.
• Step 4:Review and transmit Form 1099-DIV to the IRS.

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We provide all the necessary features to ensure your filing process is done quickly and securely! With built- in error checks against the IRS business rules, auto-calculations, and recipient copy solutions, TaxBandits has all the time-saving features you need to maintain your IRS compliance this year!

TaxBandits supports the secure and accurate filing of Form 1099-DIV Forms with the IRS and State. We also offer solutions for the distribution of your recipient copies.