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.
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.
These accounts never generate a 1099-DIV:
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.
Learn about each section of the 1099-DIV form and how to fill it out
These due dates are for tax-year reporting and only apply to dividends paid out in the previous calendar year.
1Financial institutions may file for a 30-day extension, which makes this date subject to change.
Although our associates are qualified to provide information about Vanguard funds and services, they can't provide tax advice. If your tax situation is complex or if you're uncertain of the interpretation of a specific tax rule, we recommend that you seek advice from a qualified tax professional.