If you are a business owner or self-employed individual, you are generally required to file a 1099DIV form for any dividends or capital gains you pay on investments you make. This includes earnings from stocks, mutual funds, and other investment vehicles.
If you pay more than $10 in dividends or capital gains from your investments, you must file a 1099-DIV form with the IRS. This form must be filed by March 31st, following the tax year in which the earnings were received.
This form is filed with the Internal Revenue Service on an annual basis. The tax year for this form is from January 1st through March 31st.
This form must be filed with the IRS electronically by March 31st of each year. A paper copy of 1099 DIV must be submitted to the IRS by “February 28th” annually. Copy B of Form 1099 DIV must be forwarded to the taxpayer by “January 31st”.