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Instructions for Recipient Box 2f. Shows the portion of the amount in box 2a that is section 897 gain
Recipient’s taxpayer identification number (TIN). For your protection, this attributable to disposition of USRPI.
form may show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). Note: Boxes 2e and 2f apply only to foreign persons and entities whose income
However, the issuer has reported your complete TIN to the IRS. maintains its character when passed through or distributed to its direct or
FATCA filing requirement. If the FATCA filing requirement box is checked, the indirect foreign owners or beneficiaries. It is generally treated as effectively
payer is reporting on this Form 1099 to satisfy its account reporting requirement connected to a trade or business within the United States. See the instructions
under chapter 4 of the Internal Revenue Code. You may also have a filing for your tax return.
requirement. See the Instructions for Form 8938. Box 3. Shows a return of capital. To the extent of your cost (or other basis) in
Account number. May show an account or other unique number the payer the stock, the distribution reduces your basis and is not taxable. Any amount
assigned to distinguish your account. received in excess of your basis is taxable to you as capital gain. See Pub. 550.
Box 1a. Shows total ordinary dividends that are taxable. Include this amount on Box 4. Shows backup withholding. A payer must backup withhold on certain
the “Ordinary dividends” line of Form 1040 or 1040-SR. Also report it on payments if you did not give your TIN to the payer. See Form W-9 for
Schedule B (Form 1040), if required. information on backup withholding. Include this amount on your income tax
return as tax withheld.
Box 1b. Shows the portion of the amount in box 1a that may be eligible for Box 5. Shows the portion of the amount in box 1a that may be eligible for the
reduced capital gains rates. See the Instructions for Forms 1040 and 1040-SR 20% qualified business income deduction under section 199A. See the
for how to determine this amount and where to report. instructions for Form 8995 and Form 8995-A.
The amount shown may be dividends a corporation paid directly to you as a Box 6. Shows your share of expenses of a nonpublicly offered RIC, generally a
participant (or beneficiary of a participant) in an employee stock ownership plan nonpublicly offered mutual fund. This amount is included inbox 1a.
(ESOP). Report it as a dividend on your Form 1040 or 1040-SR but treat it as a
plan distribution, not as investment income, for any other purpose. Box 7. Shows the foreign tax that you may be able to claim as a deduction ora
Box 2a. Shows total capital gain distributions from a regulated investment credit on Form 1040 or 1040-SR. See the Instructions for Forms 1040 and 1040-
company (RIC) or real estate investment trust (REIT). See How To Report in the SR.
Instructions for Schedule D (Form 1040). But, if no amount is shown in boxes Box 8. This box should be left blank if a RIC reported the foreign tax shown in
2b, 2c, 2d, and 2f and your only capital gains and losses are capital gain box 7.
distributions, youmay be able to report the amounts shown in box 2a on your Boxes 9 and 10. Show cash and noncash liquidation distributions.
Form 1040 or 1040-SR rather than Schedule D. See the Instructions for Forms Box 11. Shows exempt-interest dividends from a mutual fund or other RIC paid
1040 and 1040-SR. to you during the calendar year. See the Instructions for Forms 1040 and 1040-
Box 2b. Shows the portion of the amount in box 2a that is unrecaptured section SR for where to report. This amount may be subject to backup withholding. See
1250 gain from certain depreciable real property. See the Unrecaptured Section Box 4 above.
1250 Gain Worksheet in the Instructions for Schedule D (Form 1040). Box 12. Shows exempt-interest dividends subject to the alternative minimum
Box 2c. Shows the portion of the amount in box 2a that is section 1202 gain tax. This amount is included in box 11. See the Instructions for Form 6251.
from certain small business stock that may be subject to an exclusion. See the Boxes 13–15. State income tax withheld reporting boxes.
Schedule D (Form 1040) instructions. Nominees. If this form includes amounts belonging to another person, you are
Box 2d. Shows the portion of the amount in box 2a that is 28% rate gain from considered a nominee recipient. You must file Form 1099-DIV (with a Form
sales or exchanges of collectibles. If required, use this amount when completing 1096) with the IRS for each of the other owners to show their share of the
the 28% Rate Gain Worksheet in the Instructions for Schedule D (Form 1040). income, and you must furnish a Form 1099-DIV to each. A spouse is not
Box 2e. Shows the portion of the amount in box 1a that is section 897 gain required to file a nominee return to show amounts owned by the other spouse.
attributable to disposition of U.S. real property interests (USRPI). See the 2021 GeneralInstructions for Certain Information Returns.
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