Information Collection

Form 1099-DIV--Dividends and Distributions

IC 16922 under ICR 202301-1545-004 · OMB 1545-0110.

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-0110 can be found here:

2026-05-29 - Extension without change of a currently approved collection

Documents and Forms

Documents and forms in this information collection
Document Name	Document Type
Form 1099-DIV Form 1099-DIV--Dividends and Distributions	Form
i1099-div--2022-01-00.pdf	Instruction
i1099-div--2022-01-00.pdf	Instruction
1099-DIV Dividends and Distributions f1099-div--2022-01-00.pdf	Form
1099-DIV Dividends and Distributions f1099-div--2022-01-00.pdf	Form
2023-1099-DIV-Burden-2023-02-02 10-04-29.pdf 2023 Burden Comp. Sheet	IC Document
2023-1099-DIV-Burden-2023-02-02 10-04-29.pdf 2023 Burden Comp. Sheet	IC Document

Information Collection (IC) Details

View Information Collection (IC)

IC Title:

Form 1099-DIV--Dividends and Distributions

Agency IC Tracking Number:

Is this a Common Form? No

IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR 35A.9999-3, Q/A-89 26 CFR 5c.305-1 26 CFR 1.1471-4(d) 26 CFR 1.6042-1 26 CFR 1.853-4 26 CFR 1.6042-2 26 CFR 1.6042-4(a),(b) 26 CFR 1.6043-2 26 CFR 1.67-2T (To search for a specific CFR, visit the Code of Federal Regulations.)

Information Collection Instruments:

table that charts list of instruments
Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	1099-DIV	Dividends and Distributions	f1099-div--2022-01-00.pdf		Yes	Yes	Fillable Printable
Instruction			i1099-div--2022-01-00.pdf		Yes	Yes	Fillable Printable

Federal Enterprise Architecture Business Reference Module

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records

Title: IRS 24.046-Business Master File

FR Citation: 80 FR 54064

Number of Respondents: 96,296,766

Number of Respondents for Small Entity: 0

Affected Public: Private Sector

Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 99 %

table that charts list of burden
	Approved	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	96,296,766	17,957,266	78,339,500
Annual IC Time Burden (Hours)	45,259,481	13,140,286	32,119,195
Annual IC Cost Burden (Dollars)	0	0	0

Documents for IC

table that charts IC Documents
Title	Document	Date Uploaded
2023 Burden Comp. Sheet	2023-1099-DIV-Burden-2023-02-02 10-04-29.pdf	02/02/2023

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.