Understanding form 1099-DIV for your investments

What is a 1099-DIV form?

A 1099 form is a tax form for reporting income that doesn't come from wages, salaries, or tips. This often includes freelance work, dividends, and interest. A 1099-DIV form is a specific kind of 1099 just for reporting dividend income from your investments.  

Why you might not receive Form 1099-DIV

You'll typically get a 1099-DIV each year you receive a dividend distribution or capital gains distribution, or if you paid foreign taxes on your taxable investments.

But if the amount is less than $10 for the year, no 1099-DIV is sent. And some special cases where dividends are reinvested or held in non-U.S. accounts may not always trigger a 1099-DIV form.

Note for clients who transitioned from mutual fund account(s) to a Vanguard Brokerage Account:

The mutual fund account reports earnings at the fund level, whereas the Vanguard Brokerage Account will report the aggregate earnings across all investments. But remember: You're still required to report that income to the IRS.

Don't forget: It's your responsibility as the taxpayer to report all dividends and income received on your tax return, even if a 1099-DIV form isn't issued.

Certain account types are exempt

These accounts never generate a 1099-DIV:

• IRAs and other tax-deferred retirement accounts.
• Accounts registered to nonresident aliens, who receive Form 1042-S instead.
• Exempt registrations, such as corporations, money purchase pension plans, profit-sharing plans, certain types of trusts, and charities.

You can always find your distribution information online

Even if you don't receive a 1099-DIV, you can find the tax-reporting information you need anytime through your online account dashboard.

Get details on your dividend and capital gains distributions

You can also find more information in our tax guide.

Form 1099-DIV instructions

Learn about each section of the 1099-DIV form and how to fill it out

1099-DIV form key requirements and deadlines

• January 31: Financial institutions, banks, or other entities issuing a 1099-DIV must send a copy to recipients by this date.¹
• February 28: Deadline for paper submission of Form 1099-DIV to the IRS.
• March 31: Deadline for electronic submission of Form 1099-DIV to the IRS.

These due dates are for tax-year reporting and only apply to dividends paid out in the previous calendar year.