Get Tax Guide 2014 Form 1099-DIV Edition, Jan 2015

1099-DIV reporting boxes Box 1a of your 1099-DIV will report the total amount of ordinary dividends you receive. Box 1b reports the portion of box 1a that is considered to be qualified dividends. If your investment makes a reportable capital gain distribution to you, it will be reported in box 2a.

Total Ordinary Dividends Box 1a includes all dividend distributions from stocks, mutual funds, REITS, and UITS by U.S. and non-U.S. issuers. This includes money market and bond dividend income. Short-term capital gains distributions paid by mutual funds are included under Box 1a, but not under Box 2a.

To order these instructions and additional forms, go to .irs.gov/form1099misc or call 1-800-TAX-FORM (1-800-829-3676).

Enter any qualified dividends from box 1b on Form 1099-DIV on line 3a of Form 1040, Form 1040-SR or Form 1040-NR.

Box 1a. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Box 1a includes amounts entered in boxes 1b and 2e and it also includes the amount of the recipient's share of investment expenses that you report in box 6.

To replace a lost 1099 form, you'll want a Wage and Income Transcript. These show data from information returns that were filed for you, including 1099s. Why are IRS transcripts only useful if you have an extension? The prior year's transcript isn't available until after the April income tax filing deadline.

To order official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, visit .IRS.gov/orderforms.

May show an account or other unique number the payer assigned to distinguish your account. Box 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), if required. Box 1b.