The IRS has updated the 2018 Form 1099-DIV. Form 1099-DIV is used to report dividends and distributions to the IRS. There are some changes from the previous revision:
- New Box Added
- Box 5, Section 199A dividends
- This box is used to report dividends eligible for the 20% qualified business income deduction under section 199A.
To view the updated Form 1099-DIV, please click here.