The Form 1099-DIV is used by the Service to insure that dividends are properly reported as required by Code section 6042 and that liquidation distributions are correctly reported as required by Code section 6043, and to determine whether payees are correctly reporting their income.
The latest form for Dividends and Distributions expires 2023-02-28 and can be found here.
Document Name |
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Form |
Supporting Statement A |