1099-DIV

Dividends and Distributions

Filing Deadline

February 02, 2026

Reporting Threshold

$10 or more

Who Files

Banks and financial institutions paying dividends

Form 1099-DIV is an IRS document used to report dividend income and certain distributions paid during the tax year.

It's issued by banks, financial institutions, and other entities that pay dividends to investors.

A bank, brokerage, or other financial institution that paid $10 or more dividends and certain distributions during the tax year issues Form 1099-DIV to recipients.
It's essential for accurate reporting and tax compliance.

The deadline for filing Form 1099-DIV is February 02, 2026.