Statements (29)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:contains |
federal income tax withheld
capital gain distributions foreign tax paid payer information qualified dividends recipient information dividend amount section 199A dividends |
| gptkbp:filingDate |
gptkb:IRS
state tax authorities |
| gptkbp:filingDeadline |
January 31
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRS Form 1099-DIV
|
| gptkbp:introducedIn |
1983
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:provides |
corporations
financial institutions |
| gptkbp:recipient |
taxpayer
|
| gptkbp:relatedTo |
gptkb:U.S._tax_law
mutual funds investment income REITs brokerage accounts |
| gptkbp:requires |
dividends paid exceed $10
|
| gptkbp:usedFor |
reporting dividends
reporting capital gains distributions |
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-1099-div
|
| gptkbp:bfsParent |
gptkb:IRS
|
| gptkbp:bfsLayer |
5
|