IRS Revises Form 1099-DIV, Converts to Continual Use

Jesse Rooney
April 1, 2022

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.

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Jesse Rooney

Jesse Rooney is regulatory counsel for Sovos. His research focuses on tax information reporting. He is a member of the Massachusetts bar.
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