Form 1099-DIV, Dividends and Distributions Instructions
This form contains 140 fields organized into 36 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Account Number | ||
| Recipient Account Number | Text |
Enter the account number associated with the recipient’s account for this Form 1099-DIV, if applicable.
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| Account Number and FATCA Filing Requirement | ||
| Account Number | Text |
Enter the account number associated with the recipient’s dividend/distribution account, if applicable.
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| FATCA filing requirement | Checkbox |
Check this box if the payer is reporting this Form 1099-DIV under the FATCA filing requirement.
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| Calendar Year | ||
| Calendar Year | Text |
Enter the calendar year to which this Form 1099-DIV information applies.
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| Calendar Year | Text |
Enter the calendar year for which the dividends and distributions shown on this form apply.
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| Capital Gain and Section 897 Amounts | ||
| Total capital gain distributions | Number |
Enter the total amount of capital gain distributions paid to the recipient.
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| Unrecaptured Section 1250 gain | Number |
Enter the amount of unrecaptured Section 1250 gain included in the recipient’s distributions.
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| Section 1202 gain | Number |
Enter the amount of Section 1202 gain (qualified small business stock gain) included in the recipient’s distributions.
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| Collectibles (28%) gain | Number |
Enter the amount of collectibles gain subject to the 28% rate included in the recipient’s distributions.
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| Section 897 ordinary dividends | Number |
Enter the amount of Section 897 ordinary dividends (FIRPTA-related) paid to the recipient.
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| Section 897 capital gain | Number |
Enter the amount of Section 897 capital gain (FIRPTA-related) paid to the recipient.
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| Capital Gain Distributions (Box 2 Details) | ||
| Total capital gain distributions (Box 2a) | Number |
Enter the total amount of capital gain distributions paid to the recipient.
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| Unrecaptured Section 1250 gain (Box 2b) | Number |
Enter the amount of unrecaptured Section 1250 gain included in the distributions.
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| Section 1202 gain (Box 2c) | Number |
Enter the amount of Section 1202 gain included in the distributions.
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| Collectibles (28%) gain (Box 2d) | Number |
Enter the amount of gain from collectibles subject to the 28% rate.
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| Section 897 ordinary dividends (Box 2e) | Number |
Enter the amount of Section 897 ordinary dividends paid to the recipient.
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| Section 897 capital gain (Box 2f) | Number |
Enter the amount of Section 897 capital gain paid to the recipient.
|
| Capital Gain Distributions (Boxes 2a–2f) | ||
| Box 2a Total capital gain distributions | Number |
Enter the total amount of capital gain distributions paid to the recipient.
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| Box 2b Unrecaptured Section 1250 gain | Number |
Enter the portion of the capital gain distributions that is unrecaptured Section 1250 gain.
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| Box 2c Section 1202 gain | Number |
Enter the portion of the capital gain distributions that qualifies as Section 1202 gain.
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| Box 2d Collectibles (28%) gain | Number |
Enter the portion of the capital gain distributions that is collectibles gain subject to the 28% rate.
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| Box 2e Section 897 ordinary dividends | Number |
Enter the amount of Section 897 ordinary dividends included in the recipient’s distributions.
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| Box 2f Section 897 capital gain | Number |
Enter the amount of Section 897 capital gain included in the recipient’s distributions.
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| Dividend and Distribution Amounts | ||
| Total ordinary dividends | Number |
Enter the total amount of ordinary dividends paid to the recipient.
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| Qualified dividends | Number |
Enter the portion of dividends that are qualified dividends.
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| Total capital gain distributions | Number |
Enter the total amount of capital gain distributions paid to the recipient.
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| Unrecaptured Section 1250 gain | Number |
Enter the amount of unrecaptured Section 1250 gain included in the distributions.
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| Section 1202 gain | Number |
Enter the amount of Section 1202 gain included in the distributions.
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| Collectibles (28%) gain | Number |
Enter the amount of collectibles gain subject to the 28% rate included in the distributions.
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| Section 897 ordinary dividends | Number |
Enter the amount of Section 897 ordinary dividends paid to the recipient.
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| Section 897 capital gain | Number |
Enter the amount of Section 897 capital gain paid to the recipient.
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| Nondividend distributions | Number |
Enter the total amount of nondividend distributions paid to the recipient.
|
| Federal income tax withheld | Number |
Enter the amount of federal income tax withheld from the distributions.
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| Section 199A dividends | Number |
Enter the amount of Section 199A dividends reported for the recipient.
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| Investment expenses | Number |
Enter the amount of investment expenses allocated to the recipient.
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| Cash liquidation distributions | Number |
Enter the amount of cash liquidation distributions paid to the recipient.
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| Noncash liquidation distributions | Number |
Enter the amount of noncash liquidation distributions provided to the recipient.
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| Exempt-interest dividends | Number |
Enter the amount of exempt-interest dividends paid to the recipient.
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| Specified private activity bond interest dividends | Number |
Enter the amount of specified private activity bond interest dividends paid to the recipient.
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| Exempt-Interest and Private Activity Bond Interest Dividends | ||
| Exempt-Interest Dividends (Box 12) | Number |
Enter the total amount of exempt-interest dividends paid to the recipient.
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| Specified Private Activity Bond Interest Dividends (Box 13) | Number |
Enter the total amount of specified private activity bond interest dividends included in the recipient's exempt-interest dividends.
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| Exempt-interest dividends | Number |
Enter the total amount of exempt-interest dividends received (Form 1099-DIV, box 12).
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| Specified private activity bond interest dividends | Number |
Enter the total amount of specified private activity bond interest dividends received (Form 1099-DIV, box 13).
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| FATCA Filing Requirement | ||
| FATCA filing requirement | Checkbox |
Check this box if the payer is required to file Form 8938 (Statement of Specified Foreign Financial Assets) because of FATCA reporting requirements related to this account.
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| First State Tax Information (State/State ID/State Tax Withheld) | ||
| First State | Text |
Enter the name or abbreviation of the first state associated with the state tax reporting on this form.
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| First State Identification Number | Number |
Enter the payer’s state identification number for the first state listed.
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| First State Tax Withheld | Number |
Enter the amount of state income tax withheld for the first state listed.
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| First State Tax Withholding Row | ||
| State | Text |
Enter the state for which this state tax withholding information applies.
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| State Identification Number | Number |
Enter the payer’s state identification number assigned by the state listed.
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| State Tax Withheld | Number |
Enter the total amount of state income tax withheld for the state listed.
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| First State Taxpayer Info | ||
| State | Text |
Enter the state associated with the first state tax reporting information for this form.
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| State Identification Number | Text |
Enter the payer’s state identification number for the state listed.
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| State Tax Withheld | Number |
Enter the amount of state tax withheld for the state listed.
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| First State Withholding Info | ||
| State | Text |
Enter the state for which the withholding information in this section applies.
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| State Identification Number | Text |
Enter the payer’s state identification number assigned by the state tax agency.
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| State Tax Withheld | Number |
Enter the total amount of state income tax withheld for this state.
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| Foreign Country or U.S. Possession | ||
| Foreign country or U.S. possession | Text |
Enter the name of the foreign country or U.S. possession to which the foreign tax paid (Box 7) relates.
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| Foreign Tax Information | ||
| Foreign tax paid | Number |
Enter the total amount of foreign tax paid that relates to the dividends reported on this form.
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| Foreign country or U.S. possession | Text |
Enter the name of the foreign country or U.S. possession to which the foreign tax paid applies. Fill only if 'Foreign tax paid' is filled (any value).
Depends on:
Foreign tax paid
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| Foreign Tax Paid and Foreign Country/U.S. Possession | ||
| Foreign Tax Paid | Number |
Enter the total amount of foreign tax paid on the dividends reported on this form.
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| Foreign Country or U.S. Possession | Text |
Enter the name of the foreign country or U.S. possession to which the foreign tax paid relates.
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| Foreign Tax/Country and FATCA | ||
| Foreign Tax Paid | Number |
Enter the total amount of foreign tax paid related to the dividends reported on this form.
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| Foreign Country or U.S. Possession | Text |
Enter the name of the foreign country or U.S. possession to which the foreign tax paid applies.
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| FATCA filing requirement | Checkbox |
Check this box if the payer is reporting this Form 1099-DIV as being subject to the FATCA filing requirement.
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| Form Status (Void/Corrected) | ||
| VOID | Checkbox |
Check this box if this form is void and should be disregarded.
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| CORRECTED | Checkbox |
Check this box if this form corrects a previously issued form.
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| VOID | Checkbox |
Check this box if this form is being voided and should be treated as invalid.
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| CORRECTED | Checkbox |
Check this box if this form is a corrected version being issued to replace or amend a previously filed form.
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| Form Status and Calendar Year | ||
| Calendar year | Text |
Enter the calendar year for which this 1099-DIV form applies.
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| VOID | Checkbox |
Check this box if this Form 1099-DIV is void and should be disregarded (for example, it was issued in error).
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| CORRECTED | Checkbox |
Check this box if this Form 1099-DIV is being issued to correct information from a previously issued Form 1099-DIV.
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| Form Year and Corrected Indicator | ||
| Calendar year | Text |
Enter the tax year for which this Form 1099-DIV is being issued.
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| CORRECTED | Checkbox |
Check this box if this Form 1099-DIV is being issued as a corrected form to replace or amend a previously issued 1099-DIV.
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| Liquidation Distributions | ||
| Cash liquidation distributions | Number |
Enter the total amount of cash liquidation distributions paid to the recipient.
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| Noncash liquidation distributions | Number |
Enter the total value of noncash liquidation distributions provided to the recipient.
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| Cash liquidation distributions | Number |
Enter the total amount of cash liquidation distributions paid to the recipient.
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| Noncash liquidation distributions | Number |
Enter the total amount (fair market value) of noncash liquidation distributions provided to the recipient.
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| Liquidation Distributions (Boxes 9–10) | ||
| Cash liquidation distributions (Box 9) | Number |
Enter the total amount of cash liquidation distributions paid to the recipient.
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| Noncash liquidation distributions (Box 10) | Number |
Enter the total value of noncash liquidation distributions provided to the recipient.
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| Nontaxable Distributions and Federal Withholding | ||
| Nondividend Distributions Amount | Number |
Enter the total dollar amount of nondividend (return of capital) distributions paid to the recipient.
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| Federal Income Tax Withheld | Number |
Enter the total dollar amount of federal income tax withheld from the recipient’s distributions.
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| Ordinary and Qualified Dividends | ||
| Total Ordinary Dividends | Number |
Enter the total amount of ordinary dividends paid to the recipient.
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| Qualified Dividends | Number |
Enter the portion of the ordinary dividends that qualifies for the qualified dividend tax rate.
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| Total ordinary dividends | Number |
Enter the total amount of ordinary dividends paid to the recipient.
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| Qualified dividends | Number |
Enter the portion of the ordinary dividends that qualify as qualified dividends.
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| Total Ordinary Dividends | Number |
Enter the total amount of ordinary dividends paid to the recipient.
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| Qualified Dividends | Number |
Enter the portion of the ordinary dividends that qualify as qualified dividends.
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| Other Dividends, Distributions, and Withholding (Boxes 3–7, 12–13) | ||
| Nondividend Distributions (Box 3) | Number |
Enter the total amount of nondividend distributions paid to the recipient.
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| Federal Income Tax Withheld (Box 4) | Number |
Enter the total federal income tax withheld from the recipient’s dividends and distributions.
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| Section 199A Dividends (Box 5) | Number |
Enter the total amount of Section 199A dividends paid to the recipient.
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| Investment Expenses (Box 6) | Number |
Enter the total amount of investment expenses allocated to the recipient.
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| Foreign Tax Paid (Box 7) | Number |
Enter the total amount of foreign tax paid on the recipient’s dividends.
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| Exempt-Interest Dividends (Box 12) | Number |
Enter the total amount of exempt-interest dividends paid to the recipient.
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| Private Activity Bond Interest Dividends (Box 13) | Number |
Enter the total amount of specified private activity bond interest dividends paid to the recipient.
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| Other Dividends/Distributions and Withholding/Expenses | ||
| Nondividend distributions | Number |
Enter the total amount of nondividend distributions paid to the recipient.
|
| Federal income tax withheld | Number |
Enter the amount of federal income tax withheld from the recipient's dividends and distributions.
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| Section 199A dividends | Number |
Enter the amount of Section 199A dividends paid that may be eligible for the qualified business income deduction.
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| Investment expenses | Number |
Enter the amount of investment expenses allocated to the recipient.
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| Payer Information | ||
| Payer Name and Address | Text |
Enter the payer’s full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
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| Payer TIN | Text |
Enter the payer’s taxpayer identification number (TIN).
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| Payer Name and Address | Text |
Enter the payer’s name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
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| Payer TIN | Text |
Enter the payer’s taxpayer identification number (TIN).
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| Payer Name and Address | Text |
Enter the payer’s name and full mailing address (street, city, state or province, country, ZIP or foreign postal code) and telephone number.
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| Payer TIN | Text |
Enter the payer’s taxpayer identification number (TIN).
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| Payer Information (Name/Address/Phone and TIN) | ||
| Payer Name, Address, and Phone | Text |
Enter the payer’s full name and mailing address (street, city, state/province, country, and ZIP/postal code) and telephone number.
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| Payer TIN | Text |
Enter the payer’s taxpayer identification number (TIN).
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| Recipient Account and TIN Indicators | ||
| Recipient Account Number | Text |
Enter the account number associated with the recipient’s account for this dividend distribution, if applicable.
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| 2nd TIN not. | Checkbox |
Check this box if the recipient has been notified by the IRS that they are subject to a second (backup) TIN notice.
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| FATCA filing requirement | Checkbox |
Check this box if the recipient is subject to FATCA reporting requirements for this account.
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| Recipient Information | ||
| Recipient TIN | Text |
Enter the recipient’s taxpayer identification number (TIN).
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| Recipient Name | Text |
Enter the full legal name of the recipient shown on their tax records.
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| Recipient Street Address | Text |
Enter the recipient’s street address, including apartment or unit number if applicable.
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| Recipient City/State/ZIP/Country | Text |
Enter the recipient’s city or town, state or province, country (if applicable), and ZIP or foreign postal code.
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| Recipient TIN | Text |
Enter the recipient’s taxpayer identification number (SSN, ITIN, or EIN).
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| Recipient Name | Text |
Enter the recipient’s full legal name as it should appear on the form.
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| Recipient Street Address | Text |
Enter the recipient’s street address, including apartment, suite, or unit number if applicable.
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| Recipient City/State/ZIP (and Country if foreign) | Text |
Enter the recipient’s city or town, state or province, country (if applicable), and ZIP or foreign postal code.
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| Recipient TIN | Text |
Enter the recipient’s taxpayer identification number (TIN), such as an SSN, ITIN, or EIN.
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| Recipient Name | Text |
Enter the recipient’s full legal name as it should appear on the form.
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| Recipient Street Address | Text |
Enter the recipient’s street address, including apartment or unit number if applicable.
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| Recipient City/State/ZIP/Country | Text |
Enter the recipient’s city or town, state or province, country, and ZIP code (or foreign postal code).
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| Recipient Information (TIN, Name, Address, Account Number) | ||
| Recipient TIN | Text |
Enter the recipient’s taxpayer identification number (TIN) as shown on their tax records.
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| Recipient Name | Text |
Enter the recipient’s full legal name (individual or business) for this form.
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| Recipient Street Address | Text |
Enter the recipient’s street address, including apartment, suite, or unit number if applicable.
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| Recipient City/State/ZIP/Country | Text |
Enter the recipient’s city or town, state or province, country (if applicable), and ZIP or foreign postal code.
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| Account Number | Text |
Enter the account number associated with the recipient’s account, if applicable.
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| Second State Tax Information (State/State ID/State Tax Withheld) | ||
| Second State | Text |
Enter the abbreviation or name of the second state for which state tax information is being reported.
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| Second State Identification Number | Text |
Enter the payer's state identification number for the second state listed.
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| Second State Tax Withheld | Number |
Enter the amount of state income tax withheld for the second state listed.
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| Second State Tax Withholding Row | ||
| Second State | Text |
Enter the abbreviation or name of the second state for which tax was withheld.
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| Second State Identification Number | Number |
Enter the payer's state identification number for the second state listed.
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| Second State Tax Withheld | Number |
Enter the amount of state tax withheld for the second state listed.
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| Second State Taxpayer Info | ||
| Second state | Text |
Enter the second state for which state tax information is being reported.
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| Second state identification number | Text |
Enter the payer’s state identification number for the second state listed.
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| Second state tax withheld | Number |
Enter the amount of state tax withheld for the second state listed.
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| Second State Withholding Info | ||
| Second state | Text |
Enter the abbreviation or name of the second state for which state tax was withheld.
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| Second state identification number | Number |
Enter the payer’s state identification number associated with the second state withholding.
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| Second state tax withheld | Number |
Enter the amount of state income tax withheld for the second state.
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| Section 199A Dividends and Investment Expenses | ||
| Section 199A Dividends | Number |
Enter the total amount of Section 199A dividends reported in box 5.
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| Investment Expenses | Number |
Enter the total investment expenses amount reported in box 6.
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