[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303804-105":53,"doc-detail-303804-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-1099-div-instructions-for-recipient","Form 1099-DIV - Instructions for Recipient","","Instructions for recipients of IRS Form 1099-DIV explain how certain taxpayer identification numbers may be partially shown for privacy, while the issuer reports full identification to the IRS. The instructions describe FATCA-related filing requirements, account number usage, and the purpose of each reporting box, including ordinary dividends, qualified capital gains portions, capital gain distributions, return of capital, backup withholding, and foreign tax treatment. It also addresses guidance on nominees and where to find updates.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-1099-div-instructions-for-recipient/303804/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-1099-div-instructions-for-recipient/303804.png","ImageObject",442,249,{"name":88,"@type":89},"\tCallum ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Why might only the last four digits of an identification number appear on Form 1099-DIV?","Question",{"text":108,"@type":109},"For protection, the form may show only the last four digits of SSN, ITIN, ATIN, or EIN. The issuer still reports the complete number to the IRS.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What does the FATCA filing requirement mean on Form 1099-DIV?",{"text":113,"@type":109},"If the FATCA requirement box is checked, the payer is reporting information to satisfy chapter 4 account reporting. The recipient may also have a filing requirement, referenced in the instructions for Form 8938.",{"name":115,"@type":106,"acceptedAnswer":116},"How should ordinary dividends reported in Box 1a be used on a tax return?",{"text":117,"@type":109},"Box 1a shows total ordinary dividends taxable to the recipient. Include the amount on the \"Ordinary dividends\" line of Form 1040 or 1040-SR, and report on Schedule B if required.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303804,1790431779,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},137451211410,"https://ap-avatar.wpscdn.com/avatar/2000bb0a9246f588df?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786362646172706240","Form 1099-DIV  \nInstructions for Recipient  \nRecipient's taxpayer identification number. For your protection, this form may show only the last four digits of your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN) . However, the issuer has reported your complete identification number to the IRS.  \nFATCA filing requirement. If the FATCA filing requirement box is checked, the payer is reporting on this Form 1099 to satisfy its chapter 4 account reporting requirement. You also may have a filing requirement. See the Instructions for Form 8938.  \nAccount number. May show an account or other unique number the payer assigned to distinguish your account.  \nBox 1a. Shows total ordinary dividends that are taxable. Include this amount on the \"Ordinary dividends\" line of Form 1040 or 1040-SR. Also, report it on Schedule B (Form 1040 or 1040-SR), if required.  \nBox 1b. Shows the portion of the amount in box 1a that may be eligible for reduced capital gains rates. See the Instructions for Forms 1040 and 1040-SR for how to determine this amount and where to report. The amount shown may be dividends a corporation paid directly to you as a participant (or beneficiary of a participant) inan employee stock ownership plan (ESOP) . Report it as a dividend on your Form 1040 or 1040-SR but treat it as a plan distribution, not as investment income, for any other purpose.  \nBox 2a. Shows total capital gain distributions from a regulated investment company (RIC) or real estate investment trust (REIT) . See How To Report in the Instructions for Schedule D (Form 1040 or 1040-SR) . But, if no amount is shown in boxes 2c–2d and your only capital gains and losses are capital gain distributions, you may be able to report the amounts shown in box 2a on your Form 1040 or 1040-SR rather than Schedule D. See the Instructions for Forms 1040 and 1040-SR.  \nBox 2b. Shows the portion of the amount in box 2a that is unrecaptured section 1250 gain from certain depreciable real property. See the Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040 or 1040-SR) .  \nBox 2c. Shows the portion of the amount in box 2a that is section 1202 gain from certain small business stock that may be subject to an exclusion. See the Schedule D (Form 1040 or 1040-SR) instructions.  \nBox 2d. Shows 28% rate gain from sales or exchanges of collectibles. If required, use this amount when completing the 28% Rate Gain Worksheet in the Instructions for Schedule D (Form 1040 or 1040-SR) .  \nBox 3. Shows a return of capital. To the extent of your cost (or other basis) in the stock, the distribution reduces your basis and is not taxable. Any amount received in excess of your basis is taxable to you as capital gain. See Pub. 550.  \nBox 4. Shows backup withholding. A payer must backup withhold on certain payments if you did not give your taxpayer identification number to the payer. 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. Box 5. Shows the portion of the amount in box 1a that may be eligible for the 20% qualified business income deduction under section 199A. See the Instuctions for Form 8995 and Form 8995-A.  \nBox 6. Shows your share of expenses of a nonpublicly offered RIC, generally a nonpublicly offered mutual fund. This amount is included in box 1a.  \nBox 7. Shows the foreign tax that you may be able to claim as a deduction or a credit on Form 1040 or 1040-SR. See the Instructions for Forms 1040 and 1040-SR.  \nBox 8. This box should be left blank if a RIC reported the foreign tax shown in box 7.  \nBoxes 9 and 10. Shows cash and noncash liquidation distributions.  \nBox 11. Shows exempt-interest dividends from a mutual fund or other RIC paid to you during the calendar year. See the Instructions for Form 1040 and 104","cbCaihWXoicZLDrZ","https://ap.wps.com/l/cbCaihWXoicZLDrZ","pdf",218104,"English","# Instructions for Recipient\n## Recipient Identification and Privacy\n## FATCA Filing Requirement\n## Account Number and Box-by-Box Guidance\n## Nominees and Future Developments","[{\"question\":\"Why might only the last four digits of an identification number appear on Form 1099-DIV?\",\"answer\":\"For protection, the form may show only the last four digits of SSN, ITIN, ATIN, or EIN. The issuer still reports the complete number to the IRS.\"},{\"question\":\"What does the FATCA filing requirement mean on Form 1099-DIV?\",\"answer\":\"If the FATCA requirement box is checked, the payer is reporting information to satisfy chapter 4 account reporting. The recipient may also have a filing requirement, referenced in the instructions for Form 8938.\"},{\"question\":\"How should ordinary dividends reported in Box 1a be used on a tax return?\",\"answer\":\"Box 1a shows total ordinary dividends taxable to the recipient. Include the amount on the \\\"Ordinary dividends\\\" line of Form 1040 or 1040-SR, and report on Schedule B if required.\"}]","Form 1099-DIV - Instructions for Recipient | PDF",1789807217]