The IRS recently updated its continuous use Form 1099-DIV. The 1099-DIV is the IRS’s form for reporting dividends and distributions as income. This year the IRS has updated the form following the same pattern of updates that most of the continuous use format forms have followed. A notice regarding the 10-or-more-form electronic filing requirement has been added to the first page of the online document. The only other changes to the form itself include the removal of the “20___” and replacement by a fill-in line for the “For calendar year” box, and a revision date update to January 2024 at the top and bottom of the form. The IRS has removed Copy C from the pdf and has also taken off the Instructions for Payer section. All of the changes mentioned are the same changes made across the other forms which have been updated this year.
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