What Is a 1099-DIV?
The tax form for your dividends, box by box
5 min read · Updated November 2026
If your investments paid you dividends last year, your brokerage will send you a Form 1099-DIV. It is a summary of every payout, already sorted the way the IRS wants it.
Form 1099-DIV, simplified
Example numbers. Box 1b is part of box 1a, not added to it.
When it arrives
Brokerages must send 1099-DIV forms by January 31. Many combine all your tax forms into one statement, which can arrive by mid-February. You usually get one if you received $10 or more in dividends from that firm. Even if you get no form, the dividends still count as income.
Funds and REITs sometimes reclassify payouts after year-end, so corrected forms in March are common. If you file early, keep an eye out for one.
The boxes that matter most
- Box 1a, total ordinary dividends. Every dividend you received. This is the starting number.
- Box 1b, qualified dividends. The part of 1a that gets the lower 0%, 15% or 20% rate. It is already inside 1a.
- Box 2a, total capital gain distributions. Gains a fund passed to you. These are taxed at long-term capital gains rates.
- Box 3, nondividend distributions. A return of your own money, which lowers your cost basis instead of being taxed now.
- Box 4, federal income tax withheld. Usually blank unless backup withholding applied.
- Box 5, section 199A dividends. Mostly REIT dividends. They may qualify for a 20% deduction.
- Box 7, foreign tax paid. Taxes paid to other countries by international funds. You may be able to claim a credit.
See what decides box 1b in How Are Dividends Taxed?
What to do with it
Most tax software asks you to enter or import the form, then does the math. If you use a preparer, send them every 1099 you receive. Dividends earned inside a Roth IRA, traditional IRA or 401(k) do not appear on a 1099-DIV, because they are not taxed when paid.
Key takeaways
- A 1099-DIV lists the dividends a brokerage paid you during the year.
- It usually arrives by January 31, or mid-February as part of a combined statement.
- Box 1a is every dividend. Box 1b is the qualified part that gets lower rates.
- Dividends inside retirement accounts do not show up on it.
This guide is general education, not tax advice. Check current IRS instructions or a tax professional for your situation.
This guide is for education only and is not personalized investment advice. All investing involves risk, including the possible loss of principal.