Form 1099-DIV

Form 1099-DIV is a record of dividend and capital gain distributions — including those that are reinvested — paid by your fund investments.

Please note that dividends and capital gains that total less than $10 per fund are not reported. In addition, you will not receive Form 1099-DIV if your account is a taxdeferred account, such as an IRA. The form includes any federal income tax that has been withheld according to IRS backup withholding requirements.

All dividends and capital gains must be reported on your federal income tax return, regardless of whether such amounts were received in cash or reinvested to purchase additional fund shares.

  Hover over the letters to get more information on each field.

Form 1099-DIV

Name and Address.

Recipient's Identification Number: Usually your Social Security Number (SSN) or Employer Identification Number (EIN).

Fund Name, the Fund's Federal Tax ID Number, the Fund Number and Your Account Number.

Ordinary Dividends: Shows total ordinary dividends and capital gains paid from a mutual fund and are fully taxable. Include this amount on the "Ordinary dividends" line of Form 1040 or 1040A. Also, report it on Schedule B (Form 1040) or Schedule 1 (Form 1040A) as appropriate. The amount shown may be a distribution from an employee stock ownership plan (ESOP). Report it as a dividend on your income tax return, but treat it as a plan distribution, not as investment income.

Qualified Dividends: Shows the portion of the amount in box 1a (column D) that may be eligible for a reduced capital gains rate. See Form 1040/1040A instructions for how to determine this amount.

Total Capital Gain Distributions: Shows long-term capital gains from a regulated investment company or real estate investment trust (REIT). Report the amount from box 2a (column F) on Schedule D (Form 1040), Part II. See Form 1040 or 1040A instructions.

Unrecaptured Section 1250 Gain: Shows the portion of the amount in box 2a (column F) that is unrecaptured section 1250 gains from certain depreciable real property. Report this amount on the Unrecaptured Section 1250 Gain worksheet in the Schedule D instructions (Form 1040).

Nondividend Distributions: Shows the part of the distribution that is nontaxable because it is a return of your cost (or other basis). You must reduce your cost (or other basis) by this amount for figuring gain or loss when you sell your shares. But if you receive back all your cost (or other basis), you must report future nontaxable distributions as capital gains. For more information, see IRS Pub. 550, Investment Income and Expenses.

Federal Income Tax Withheld: Shows backup withholding. For example, persons not furnishing their TIN to the payer become subject to backup withholding. See Form W-9, Request for Taxpayer Identification Number and Certification, for information on backup withholding. Include this amount on your income tax return as tax withheld.

Section 199A Dividends: Shows the portion of the amount in box 1a that may be eligible for the 20% qualified business income deduction under Section 199A.

Foreign Tax Paid: Shows the amount of foreign tax that you may be able to claim as a deduction or a credit on Form 1040. See your Form 1040 instructions.

Cash Liquidation Distributions.

Tax Exempt Dividends: Shows exempt interest dividends received.

Specified Private Account Activity Bond Interest: Shows exempt interest dividends subject to the alternative minimum tax (AMT). Report this amount on Form 6251.

Your Questions Answered

Exempt-interest dividends from a mutual fund or other regulated investment company (RIC) are reported on the 1099-DIV.

Federal regulations require reporting of all dividends and capital gain distributions. Minors are required to file a federal tax return if certain requirements are met. For more details see IRS Form 1040 instructions at irs.gov.

The foreign tax credit is intended to relieve US taxpayers of double taxation when their foreign-source income is taxed by both the United States and the foreign country from which the income is derived. Funds have to meet certain criteria to pass the foreign tax credit through to shareholders. Funds also have the option not to pass through the foreign tax credit. For more information on foreign tax credit, please see the instructions for IRS Form 1040.

Your fund may have had a reclassification of its dividends or capital gains after the distributions were already paid to your account. If so, your year-end statement will reflect information prior to the reclassification while your Form 1099-DIV reflects postreclassification information. You should use the information on your Form 1099-DIV in preparing your tax return.

The nondividend distributions box reports the portion of your distribution that is a return of your cost or other basis.