The IRS has revised Form 1099-DIV. The revised form has been moved to continual use, a change intended to reduce the necessity for annual revisions.
There are no changes to the filing directions for the form.
The revised form removed reference to specific years as a means to enable continual use. It also changes the “FATCA filing requirement” box from an unnumbered box to a now-numbered box (box 11), renumbering subsequent boxes as a result.
Some editorial changes to the instructions included with the form as well as the “Instructions for Form 1099-DIV” to accommodate both the change to continual use and the numbering of the FATCA box.
To review Form 1099-DIV, please follow this link.
To review the Instructions for Form 1099-DIV, please follow this link.
