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Instructions for Form 1099-DIV (2004)
Section references are to the Internal Revenue Code.
2004
Table of Contents
Instructions for Form 1099-DIV - Introductory Material
What's New for 2004
An Item To Note
Instructions for Form 1099-DIV - Main Contents
Specific Instructions for Form 1099-DIV
Dividends
Exceptions
Qualified Dividends
Section 404(k) Dividends
RICs and REITs
Restricted Stock
Statements to Recipients
2nd TIN Not.
Box 1a. Total Ordinary Dividends
Box 1b. Qualified Dividends
Box 2a. Total Capital Gain Distr.
Box 2b. Unrecap. Sec. 1250 Gain
Box 2c. Section 1202 Gain
Box 2d. Collectibles (28%) Gain
Box 3. Nontaxable Distributions
Box 4. Federal Income Tax Withheld
Box 5. Investment Expenses
Box 6. Foreign Tax Paid
Box 7. Foreign Country or U.S. Possession
Box 8. Cash Liquidation Distr.
Box 9. Noncash Liquidation Distr.
Index
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