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1099-R
Traditional IRA - mutual fund account
Download
Upload to TurboTax
Print
1099-R
Form Guide
Form information
FAQs
1
FATCA Filing
FATCA Filing Requirement Check Box
Check the box if you are a U.S. payor that is reporting on Form(s) 1099 (including reporting distributions in boxes 1 through 3 and 8 through 11 on this Form 1099-DIV) as part of satisfying your requirement to report with respect to a U.S. account for chapter 4 purposes as described in Regulations section 1.1471-4(d)(2)(iii)(A). In addition, check the box if you are an FFI reporting payments to a U.S. account pursuant to an election described in Regulations section 1.1471-4(d)(5) (i)(A).
1
FATCA Filing
2
Account Number
Account Number
Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Include as a dividend the amount of the recipient's share of investment expenses that you report in box 5. An S corporation reports as dividends on Form 1099-DIV only distributions made during 2016 out of accumulated earnings and profits. See section 1368 for more information.
2
Account number
3
Box 1a
Total Ordinary Dividends
Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Include as a dividend the amount of the recipient's share of investment expenses that you report in box 5. An S corporation reports as dividends on Form 1099-DIV only distributions made during 2016 out of accumulated earnings and profits. See section 1368 for more information.
3
Box 1a
4
Box 1b
Qualified Dividends
Enter the portion of the dividends in box 1a that qualify for the reduced capital gains rates. Include dividends for which it is impractical to determine if the section 1(h)(11)(B)(iii) holding period requirement has been met. See Qualified Dividends and the Caution, earlier. You must report a dividend paid by a foreign corporation according to the guidance provided in Notice 2003-79, 2003-50 I.R.B. 1206, available at www.irs.gov/irb/ 2003-50_IRB/ar12.html, and Notice 2004-71, 2004-45 I.R.B. 793, available at www.irs.gov/irb/2004-45_IRB/ar09.html, which contain the rules for reporting the dividend for tax years 2003 and 2004. These rules are extended for 2005 and subsequent tax years by Notice 2006-3, 2006-3 I.R.B. 306, available at www.irs.gov/irb/2006-03_IRB/ar11.html.
4
Box 1b
5
Box 2a
Total Capital Gain Distr.
Enter total capital gain distributions (long-term). Include all amounts shown in boxes 2b, 2c, and 2d.
5
Box 2a
6
Box 2b
Unrecap. Sec. 1250 Gain
Enter any amount included in box 2a that is an unrecaptured section 1250 gain from certain depreciable real property.
6
Box 2b
7
Box 2c
Section 1202 Gain
Enter any amount included in box 2a that is a section 1202 gain from certain qualified small business stock. See Qualified small business stock—RICs, earlier.
7
Box 2c
8
Box 2d
Collectibles (28%) Gain
Enter any amount included in box 2a that is a 28% rate gain from sales or exchanges of collectibles.
8
Box 2d
9
Box 3
Nondividend Distributions
Enter nondividend distributions, if determinable. File Form 5452 if you are a corporation and paid TIP nondividend distributions to shareholders.
9
Box 3
10
Box 4
Federal Income Tax Withheld
Enter backup withholding. For example, if a recipient does not furnish its TIN to you in the manner required, you must backup withhold at a 28% rate on certain dividend payments reported on this form. Use Form W-9 to request the TIN of the recipient. For foreign recipients, use the applicable Form W-8. See the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.
10
Box 4
11
Box 5
Investment Expenses
Enter the recipient's pro rata share of certain amounts deductible by a nonpublicly offered RIC in computing its taxable income. This amount is includible in the recipient's gross income under section 67(c) and must also be included in box 1a. Do not include any investment expenses in box 1b.
11
Box 5
12
Box 6
Foreign Tax Paid
Enter foreign tax paid on dividends and other distributions on stock. A RIC must report only the amount it elects to pass through to the recipient. Report this amount in U.S. dollars.
12
Box 6
13
Box 7
Foreign Country or U.S. Possession
Enter the name of the foreign country or U.S. possession for which the foreign tax was paid and reported in box 6.

RICs—special reporting instructions. Do not complete box 7. Under Regulations section 1.853-4, country-by-country reporting to shareholders for the amount reported in box 6 is not required. The requirement to file a separate statement to the IRS has been modified to require filing a statement that elects the application of section 853 for the tax year with the return for the tax year. See Regulations section 1.853-4 for more information. Do not send the statement with the Forms 1096 and 1099. Boxes 8 and 9 apply only to corporations in partial or complete liquidation. Do not include these amounts in box 1a or 1b
13
Box 7
14
Box 8
Cash Liquidation Distributions
Enter cash distributed as part of a liquidation.
14
Box 8
15
Box 9
Noncash Liquidation Distributions
Enter noncash distributions made as part of a liquidation. Show the fair market value as of the date of distribution.
15
Box 9
16
Box 10
Exempt-Interest Dividends
Enter exempt-interest dividends from a mutual fund or other RIC. Include specified private activity bond interest dividends in box 11 and in the total for box 10. See the instructions for box 11 below.
16
Box 10
17
Box 11
Specified Private Activity Bond Interest Dividends
Enter exempt-interest dividends paid by a RIC on specified private activity bonds to the extent that the dividends are attributable to interest on the bonds received by the RIC minus an allocable share of the expenses. Generally, “specified private activity bond” means any private activity bond defined in section 141 and issued after August 7, 1986. See section 57(a)(5) for more details.
17
Box 11
18
Box 12-14
State Information
These boxes, and Copies 1 and 2, are provided for your convenience only and need not be completed for the IRS. If you withheld state income taxes on this payment, use the state information boxes to report payments for up to two states. Keep the information for each state separated by the dashed line in each box. In box 12, enter the abbreviated name of the state. In box 13, enter the payer's state identification number. The state number is the payer's identification number assigned by the individual state. Enter in box 14 the state income tax withheld on this payment. If a state tax department requires that you send them a paper copy of this form, use Copy 1 to provide information to the state tax department. Give Copy 2 to the recipient for use in filing the recipient's state income tax return.
18
Box 12-14

Note: Boxes 3, 5, 6, 8, 9a, 9b, 10, and 11 do not apply to Vanguard retirement accounts. In addition, Vanguard does not currently complete boxes 15−17.

What it‘s used for

To determine any taxes due on your investment income.

Why you received one

You received ordinary or qualified dividend distributions, capital gains distributions, or foreign taxes paid. 
 
If any of your Vanguard funds held direct U.S. government obligations in 2015, you'll also receive a separate instruction sheet with your 1099-DIV. You'll need both documents to report your state and local tax liability.

How do the IRS cost basis reporting rules apply to my account?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

How are qualified dividends taxed?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Which mutual fund dividends do not qualify for the lower tax rates?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Why is there a difference between my Vanguard statements and what is reported to the IRS?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Why am I taxed on mutual fund distributions paid in January 2016?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Do I use trade date or settlement date when determining my holding period for sales?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Why are nondividend distributions reported to the IRS on Form 1099-DIV?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

What are the primary tax implications of owning a mutual fund that invests in foreign securities?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

1099-R
Traditional IRA - mutual fund account
Download
Upload to TurboTax
Print
1099-DIV
Mutual fund accounts
Download
Upload to TurboTax
Print
1099-DIV
Form Guide
Form information
FAQs
1
FATCA Filing
FATCA Filing Requirement Check Box
Check the box if you are a U.S. payor that is reporting on Form(s) 1099 (including reporting distributions in boxes 1 through 3 and 8 through 11 on this Form 1099-DIV) as part of satisfying your requirement to report with respect to a U.S. account for chapter 4 purposes as described in Regulations section 1.1471-4(d)(2)(iii)(A). In addition, check the box if you are an FFI reporting payments to a U.S. account pursuant to an election described in Regulations section 1.1471-4(d)(5) (i)(A).
1
FATCA Filing
2
Account Number
Account Number
Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Include as a dividend the amount of the recipient's share of investment expenses that you report in box 5. An S corporation reports as dividends on Form 1099-DIV only distributions made during 2016 out of accumulated earnings and profits. See section 1368 for more information.
2
Account number
3
Box 1a
Total Ordinary Dividends
Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Include as a dividend the amount of the recipient's share of investment expenses that you report in box 5. An S corporation reports as dividends on Form 1099-DIV only distributions made during 2016 out of accumulated earnings and profits. See section 1368 for more information.
3
Box 1a
4
Box 1b
Qualified Dividends
Enter the portion of the dividends in box 1a that qualify for the reduced capital gains rates. Include dividends for which it is impractical to determine if the section 1(h)(11)(B)(iii) holding period requirement has been met. See Qualified Dividends and the Caution, earlier. You must report a dividend paid by a foreign corporation according to the guidance provided in Notice 2003-79, 2003-50 I.R.B. 1206, available at www.irs.gov/irb/ 2003-50_IRB/ar12.html, and Notice 2004-71, 2004-45 I.R.B. 793, available at www.irs.gov/irb/2004-45_IRB/ar09.html, which contain the rules for reporting the dividend for tax years 2003 and 2004. These rules are extended for 2005 and subsequent tax years by Notice 2006-3, 2006-3 I.R.B. 306, available at www.irs.gov/irb/2006-03_IRB/ar11.html.
4
Box 1b
5
Box 2a
Total Capital Gain Distr.
Enter total capital gain distributions (long-term). Include all amounts shown in boxes 2b, 2c, and 2d.
5
Box 2a
6
Box 2b
Unrecap. Sec. 1250 Gain
Enter any amount included in box 2a that is an unrecaptured section 1250 gain from certain depreciable real property.
6
Box 2b
7
Box 2c
Section 1202 Gain
Enter any amount included in box 2a that is a section 1202 gain from certain qualified small business stock. See Qualified small business stock—RICs, earlier.
7
Box 2c
8
Box 2d
Collectibles (28%) Gain
Enter any amount included in box 2a that is a 28% rate gain from sales or exchanges of collectibles.
8
Box 2d
9
Box 3
Nondividend Distributions
Enter nondividend distributions, if determinable. File Form 5452 if you are a corporation and paid TIP nondividend distributions to shareholders.
9
Box 3
10
Box 4
Federal Income Tax Withheld
Enter backup withholding. For example, if a recipient does not furnish its TIN to you in the manner required, you must backup withhold at a 28% rate on certain dividend payments reported on this form. Use Form W-9 to request the TIN of the recipient. For foreign recipients, use the applicable Form W-8. See the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.
10
Box 4
11
Box 5
Investment Expenses
Enter the recipient's pro rata share of certain amounts deductible by a nonpublicly offered RIC in computing its taxable income. This amount is includible in the recipient's gross income under section 67(c) and must also be included in box 1a. Do not include any investment expenses in box 1b.
11
Box 5
12
Box 6
Foreign Tax Paid
Enter foreign tax paid on dividends and other distributions on stock. A RIC must report only the amount it elects to pass through to the recipient. Report this amount in U.S. dollars.
12
Box 6
13
Box 7
Foreign Country or U.S. Possession
Enter the name of the foreign country or U.S. possession for which the foreign tax was paid and reported in box 6.

RICs—special reporting instructions. Do not complete box 7. Under Regulations section 1.853-4, country-by-country reporting to shareholders for the amount reported in box 6 is not required. The requirement to file a separate statement to the IRS has been modified to require filing a statement that elects the application of section 853 for the tax year with the return for the tax year. See Regulations section 1.853-4 for more information. Do not send the statement with the Forms 1096 and 1099. Boxes 8 and 9 apply only to corporations in partial or complete liquidation. Do not include these amounts in box 1a or 1b
13
Box 7
14
Box 8
Cash Liquidation Distributions
Enter cash distributed as part of a liquidation.
14
Box 8
15
Box 9
Noncash Liquidation Distributions
Enter noncash distributions made as part of a liquidation. Show the fair market value as of the date of distribution.
15
Box 9
16
Box 10
Exempt-Interest Dividends
Enter exempt-interest dividends from a mutual fund or other RIC. Include specified private activity bond interest dividends in box 11 and in the total for box 10. See the instructions for box 11 below.
16
Box 10
17
Box 11
Specified Private Activity Bond Interest Dividends
Enter exempt-interest dividends paid by a RIC on specified private activity bonds to the extent that the dividends are attributable to interest on the bonds received by the RIC minus an allocable share of the expenses. Generally, “specified private activity bond” means any private activity bond defined in section 141 and issued after August 7, 1986. See section 57(a)(5) for more details.
17
Box 11
18
Box 12-14
State Information
These boxes, and Copies 1 and 2, are provided for your convenience only and need not be completed for the IRS. If you withheld state income taxes on this payment, use the state information boxes to report payments for up to two states. Keep the information for each state separated by the dashed line in each box. In box 12, enter the abbreviated name of the state. In box 13, enter the payer's state identification number. The state number is the payer's identification number assigned by the individual state. Enter in box 14 the state income tax withheld on this payment. If a state tax department requires that you send them a paper copy of this form, use Copy 1 to provide information to the state tax department. Give Copy 2 to the recipient for use in filing the recipient's state income tax return.
18
Box 12-14

Note: Boxes 3, 5, 6, 8, 9a, 9b, 10, and 11 do not apply to Vanguard retirement accounts. In addition, Vanguard does not currently complete boxes 15−17.

What it‘s used for

To determine any taxes due on your investment income.

Why you received one

You received ordinary or qualified dividend distributions, capital gains distributions, or foreign taxes paid. 
 
If any of your Vanguard funds held direct U.S. government obligations in 2015, you'll also receive a separate instruction sheet with your 1099-DIV. You'll need both documents to report your state and local tax liability.

How do the IRS cost basis reporting rules apply to my account?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

How are qualified dividends taxed?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Which mutual fund dividends do not qualify for the lower tax rates?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Why is there a difference between my Vanguard statements and what is reported to the IRS?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Why am I taxed on mutual fund distributions paid in January 2016?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Do I use trade date or settlement date when determining my holding period for sales?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Why are nondividend distributions reported to the IRS on Form 1099-DIV?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

What are the primary tax implications of owning a mutual fund that invests in foreign securities?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

1099-DIV
Mutual fund accounts
Download
Upload to TurboTax
Print
1099-B
Mutual fund accounts
Download
Upload to TurboTax
Print
1099-B
Form Guide
Form information
FAQs
1
FATCA Filing
FATCA Filing Requirement Check Box
Check the box if you are a U.S. payor that is reporting on Form(s) 1099 (including reporting distributions in boxes 1 through 3 and 8 through 11 on this Form 1099-DIV) as part of satisfying your requirement to report with respect to a U.S. account for chapter 4 purposes as described in Regulations section 1.1471-4(d)(2)(iii)(A). In addition, check the box if you are an FFI reporting payments to a U.S. account pursuant to an election described in Regulations section 1.1471-4(d)(5) (i)(A).
1
FATCA Filing
2
Account Number
Account Number
Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Include as a dividend the amount of the recipient's share of investment expenses that you report in box 5. An S corporation reports as dividends on Form 1099-DIV only distributions made during 2016 out of accumulated earnings and profits. See section 1368 for more information.
2
Account number
3
Box 1a
Total Ordinary Dividends
Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Include as a dividend the amount of the recipient's share of investment expenses that you report in box 5. An S corporation reports as dividends on Form 1099-DIV only distributions made during 2016 out of accumulated earnings and profits. See section 1368 for more information.
3
Box 1a
4
Box 1b
Qualified Dividends
Enter the portion of the dividends in box 1a that qualify for the reduced capital gains rates. Include dividends for which it is impractical to determine if the section 1(h)(11)(B)(iii) holding period requirement has been met. See Qualified Dividends and the Caution, earlier. You must report a dividend paid by a foreign corporation according to the guidance provided in Notice 2003-79, 2003-50 I.R.B. 1206, available at www.irs.gov/irb/ 2003-50_IRB/ar12.html, and Notice 2004-71, 2004-45 I.R.B. 793, available at www.irs.gov/irb/2004-45_IRB/ar09.html, which contain the rules for reporting the dividend for tax years 2003 and 2004. These rules are extended for 2005 and subsequent tax years by Notice 2006-3, 2006-3 I.R.B. 306, available at www.irs.gov/irb/2006-03_IRB/ar11.html.
4
Box 1b
5
Box 2a
Total Capital Gain Distr.
Enter total capital gain distributions (long-term). Include all amounts shown in boxes 2b, 2c, and 2d.
5
Box 2a
6
Box 2b
Unrecap. Sec. 1250 Gain
Enter any amount included in box 2a that is an unrecaptured section 1250 gain from certain depreciable real property.
6
Box 2b
7
Box 2c
Section 1202 Gain
Enter any amount included in box 2a that is a section 1202 gain from certain qualified small business stock. See Qualified small business stock—RICs, earlier.
7
Box 2c
8
Box 2d
Collectibles (28%) Gain
Enter any amount included in box 2a that is a 28% rate gain from sales or exchanges of collectibles.
8
Box 2d
9
Box 3
Nondividend Distributions
Enter nondividend distributions, if determinable. File Form 5452 if you are a corporation and paid TIP nondividend distributions to shareholders.
9
Box 3
10
Box 4
Federal Income Tax Withheld
Enter backup withholding. For example, if a recipient does not furnish its TIN to you in the manner required, you must backup withhold at a 28% rate on certain dividend payments reported on this form. Use Form W-9 to request the TIN of the recipient. For foreign recipients, use the applicable Form W-8. See the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.
10
Box 4
11
Box 5
Investment Expenses
Enter the recipient's pro rata share of certain amounts deductible by a nonpublicly offered RIC in computing its taxable income. This amount is includible in the recipient's gross income under section 67(c) and must also be included in box 1a. Do not include any investment expenses in box 1b.
11
Box 5
12
Box 6
Foreign Tax Paid
Enter foreign tax paid on dividends and other distributions on stock. A RIC must report only the amount it elects to pass through to the recipient. Report this amount in U.S. dollars.
12
Box 6
13
Box 7
Foreign Country or U.S. Possession
Enter the name of the foreign country or U.S. possession for which the foreign tax was paid and reported in box 6.

RICs—special reporting instructions. Do not complete box 7. Under Regulations section 1.853-4, country-by-country reporting to shareholders for the amount reported in box 6 is not required. The requirement to file a separate statement to the IRS has been modified to require filing a statement that elects the application of section 853 for the tax year with the return for the tax year. See Regulations section 1.853-4 for more information. Do not send the statement with the Forms 1096 and 1099. Boxes 8 and 9 apply only to corporations in partial or complete liquidation. Do not include these amounts in box 1a or 1b
13
Box 7
14
Box 8
Cash Liquidation Distributions
Enter cash distributed as part of a liquidation.
14
Box 8
15
Box 9
Noncash Liquidation Distributions
Enter noncash distributions made as part of a liquidation. Show the fair market value as of the date of distribution.
15
Box 9
16
Box 10
Exempt-Interest Dividends
Enter exempt-interest dividends from a mutual fund or other RIC. Include specified private activity bond interest dividends in box 11 and in the total for box 10. See the instructions for box 11 below.
16
Box 10
17
Box 11
Specified Private Activity Bond Interest Dividends
Enter exempt-interest dividends paid by a RIC on specified private activity bonds to the extent that the dividends are attributable to interest on the bonds received by the RIC minus an allocable share of the expenses. Generally, “specified private activity bond” means any private activity bond defined in section 141 and issued after August 7, 1986. See section 57(a)(5) for more details.
17
Box 11
18
Box 12-14
State Information
These boxes, and Copies 1 and 2, are provided for your convenience only and need not be completed for the IRS. If you withheld state income taxes on this payment, use the state information boxes to report payments for up to two states. Keep the information for each state separated by the dashed line in each box. In box 12, enter the abbreviated name of the state. In box 13, enter the payer's state identification number. The state number is the payer's identification number assigned by the individual state. Enter in box 14 the state income tax withheld on this payment. If a state tax department requires that you send them a paper copy of this form, use Copy 1 to provide information to the state tax department. Give Copy 2 to the recipient for use in filing the recipient's state income tax return.
18
Box 12-14

Note: Boxes 3, 5, 6, 8, 9a, 9b, 10, and 11 do not apply to Vanguard retirement accounts. In addition, Vanguard does not currently complete boxes 15−17.

What it‘s used for

To determine any taxes due on your sales of mutual fund shares and securities.

Why you received one

You'll get a 1099-B because you have a taxable account and you:

  • Sold or exchanged mutual fund shares (excluding money market funds).
  • Sold any individual securities.
  • Owned an individual stock that was part of a merger.
  • Owned an individual bond that matured.
  • Experienced a profit or loss on a regulated futures contract.
How do the IRS cost basis reporting rules apply to my account?

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How are qualified dividends taxed?

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Which mutual fund dividends do not qualify for the lower tax rates?

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Why is there a difference between my Vanguard statements and what is reported to the IRS?

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Why am I taxed on mutual fund distributions paid in January 2016?

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Do I use trade date or settlement date when determining my holding period for sales?

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Why are nondividend distributions reported to the IRS on Form 1099-DIV?

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What are the primary tax implications of owning a mutual fund that invests in foreign securities?

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1099-B
Mutual fund accounts
Download
Upload to TurboTax
Print
1099-DIV
Individual Brokerage Account
Available Mid-February
1099-DIV
Form Guide
Form information
FAQs
1
FATCA Filing
FATCA Filing Requirement Check Box
Check the box if you are a U.S. payor that is reporting on Form(s) 1099 (including reporting distributions in boxes 1 through 3 and 8 through 11 on this Form 1099-DIV) as part of satisfying your requirement to report with respect to a U.S. account for chapter 4 purposes as described in Regulations section 1.1471-4(d)(2)(iii)(A). In addition, check the box if you are an FFI reporting payments to a U.S. account pursuant to an election described in Regulations section 1.1471-4(d)(5) (i)(A).
1
FATCA Filing
2
Account Number
Account Number
Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Include as a dividend the amount of the recipient's share of investment expenses that you report in box 5. An S corporation reports as dividends on Form 1099-DIV only distributions made during 2016 out of accumulated earnings and profits. See section 1368 for more information.
2
Account number
3
Box 1a
Total Ordinary Dividends
Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Include as a dividend the amount of the recipient's share of investment expenses that you report in box 5. An S corporation reports as dividends on Form 1099-DIV only distributions made during 2016 out of accumulated earnings and profits. See section 1368 for more information.
3
Box 1a
4
Box 1b
Qualified Dividends
Enter the portion of the dividends in box 1a that qualify for the reduced capital gains rates. Include dividends for which it is impractical to determine if the section 1(h)(11)(B)(iii) holding period requirement has been met. See Qualified Dividends and the Caution, earlier. You must report a dividend paid by a foreign corporation according to the guidance provided in Notice 2003-79, 2003-50 I.R.B. 1206, available at www.irs.gov/irb/ 2003-50_IRB/ar12.html, and Notice 2004-71, 2004-45 I.R.B. 793, available at www.irs.gov/irb/2004-45_IRB/ar09.html, which contain the rules for reporting the dividend for tax years 2003 and 2004. These rules are extended for 2005 and subsequent tax years by Notice 2006-3, 2006-3 I.R.B. 306, available at www.irs.gov/irb/2006-03_IRB/ar11.html.
4
Box 1b
5
Box 2a
Total Capital Gain Distr.
Enter total capital gain distributions (long-term). Include all amounts shown in boxes 2b, 2c, and 2d.
5
Box 2a
6
Box 2b
Unrecap. Sec. 1250 Gain
Enter any amount included in box 2a that is an unrecaptured section 1250 gain from certain depreciable real property.
6
Box 2b
7
Box 2c
Section 1202 Gain
Enter any amount included in box 2a that is a section 1202 gain from certain qualified small business stock. See Qualified small business stock—RICs, earlier.
7
Box 2c
8
Box 2d
Collectibles (28%) Gain
Enter any amount included in box 2a that is a 28% rate gain from sales or exchanges of collectibles.
8
Box 2d
9
Box 3
Nondividend Distributions
Enter nondividend distributions, if determinable. File Form 5452 if you are a corporation and paid TIP nondividend distributions to shareholders.
9
Box 3
10
Box 4
Federal Income Tax Withheld
Enter backup withholding. For example, if a recipient does not furnish its TIN to you in the manner required, you must backup withhold at a 28% rate on certain dividend payments reported on this form. Use Form W-9 to request the TIN of the recipient. For foreign recipients, use the applicable Form W-8. See the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.
10
Box 4
11
Box 5
Investment Expenses
Enter the recipient's pro rata share of certain amounts deductible by a nonpublicly offered RIC in computing its taxable income. This amount is includible in the recipient's gross income under section 67(c) and must also be included in box 1a. Do not include any investment expenses in box 1b.
11
Box 5
12
Box 6
Foreign Tax Paid
Enter foreign tax paid on dividends and other distributions on stock. A RIC must report only the amount it elects to pass through to the recipient. Report this amount in U.S. dollars.
12
Box 6
13
Box 7
Foreign Country or U.S. Possession
Enter the name of the foreign country or U.S. possession for which the foreign tax was paid and reported in box 6.

RICs—special reporting instructions. Do not complete box 7. Under Regulations section 1.853-4, country-by-country reporting to shareholders for the amount reported in box 6 is not required. The requirement to file a separate statement to the IRS has been modified to require filing a statement that elects the application of section 853 for the tax year with the return for the tax year. See Regulations section 1.853-4 for more information. Do not send the statement with the Forms 1096 and 1099. Boxes 8 and 9 apply only to corporations in partial or complete liquidation. Do not include these amounts in box 1a or 1b
13
Box 7
14
Box 8
Cash Liquidation Distributions
Enter cash distributed as part of a liquidation.
14
Box 8
15
Box 9
Noncash Liquidation Distributions
Enter noncash distributions made as part of a liquidation. Show the fair market value as of the date of distribution.
15
Box 9
16
Box 10
Exempt-Interest Dividends
Enter exempt-interest dividends from a mutual fund or other RIC. Include specified private activity bond interest dividends in box 11 and in the total for box 10. See the instructions for box 11 below.
16
Box 10
17
Box 11
Specified Private Activity Bond Interest Dividends
Enter exempt-interest dividends paid by a RIC on specified private activity bonds to the extent that the dividends are attributable to interest on the bonds received by the RIC minus an allocable share of the expenses. Generally, “specified private activity bond” means any private activity bond defined in section 141 and issued after August 7, 1986. See section 57(a)(5) for more details.
17
Box 11
18
Box 12-14
State Information
These boxes, and Copies 1 and 2, are provided for your convenience only and need not be completed for the IRS. If you withheld state income taxes on this payment, use the state information boxes to report payments for up to two states. Keep the information for each state separated by the dashed line in each box. In box 12, enter the abbreviated name of the state. In box 13, enter the payer's state identification number. The state number is the payer's identification number assigned by the individual state. Enter in box 14 the state income tax withheld on this payment. If a state tax department requires that you send them a paper copy of this form, use Copy 1 to provide information to the state tax department. Give Copy 2 to the recipient for use in filing the recipient's state income tax return.
18
Box 12-14

Note: Boxes 3, 5, 6, 8, 9a, 9b, 10, and 11 do not apply to Vanguard retirement accounts. In addition, Vanguard does not currently complete boxes 15−17.

What it‘s used for

To determine any taxes due on your investment income.

Why you received one

You received ordinary or qualified dividend distributions, capital gains distributions, or foreign taxes paid. 
 
If any of your Vanguard funds held direct U.S. government obligations in 2015, you'll also receive a separate instruction sheet with your 1099-DIV. You'll need both documents to report your state and local tax liability.

What are the IRS cost basis reporting requirements?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

How do the IRS cost basis reporting regulations impact my tax-filing responsibilities?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

How do I determine which of the dividends reported as qualified dividends on Form 1099-DIV are eligible to be taxed at one of the lower federal long-term capital gain tax rates?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Which mutual fund dividends do not qualify for the lower tax rates?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

What are substitute payments in lieu of dividends, and how are they taxed?

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How do I report "Other Income," from Form 1099-MISC, line 3, on my income tax return?

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Why is the "Other Income" reported on my Form 1099-MISC less than $600?

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My 2015 Form 1099-DIV shows mutual fund distributions that my account statement shows were not paid until January 2016. Why is there a difference between my Vanguard statements and what is reported to the IRS?

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What are the primary tax implications of investing in foreign securities or owning mutual funds that invest in foreign securities?

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I used a foreign currency to purchase a security. Now I see that I have a Supplemental Information section reporting Currency Gain/Loss. What is this section reporting?

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For my unit investment trust, why are the dividend or interest amounts reported higher than the amounts that I received?
On my Form 1099-B I see an event labeled "PRINCIPAL." Please explain.
Do I use trade date or settlement date when determining my holding period for sales?
Why are nondividend distributions reported to the IRS on Form 1099-DIV?
Why are interest payments or distributions from my limited partnership holding and/or my collateralized mortgage obligation (CMO) investment missing?
How are my short sales reported?
How am I taxed on nonqualified stock options (NQSOs)? I exercised and sold stock options last year, and the dollar amount seems to be reported on both my W-2 and 1099-B.
How am I taxed on incentive stock options (ISOs)?

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1099-DIV
Individual Brokerage Account
Available Mid-February
1099-B
Individual Brokerage Account
Available Mid-February
1099-B
Form Guide
Form information
FAQs
1
FATCA Filing
FATCA Filing Requirement Check Box
Check the box if you are a U.S. payor that is reporting on Form(s) 1099 (including reporting distributions in boxes 1 through 3 and 8 through 11 on this Form 1099-DIV) as part of satisfying your requirement to report with respect to a U.S. account for chapter 4 purposes as described in Regulations section 1.1471-4(d)(2)(iii)(A). In addition, check the box if you are an FFI reporting payments to a U.S. account pursuant to an election described in Regulations section 1.1471-4(d)(5) (i)(A).
1
FATCA Filing
2
Account Number
Account Number
Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Include as a dividend the amount of the recipient's share of investment expenses that you report in box 5. An S corporation reports as dividends on Form 1099-DIV only distributions made during 2016 out of accumulated earnings and profits. See section 1368 for more information.
2
Account number
3
Box 1a
Total Ordinary Dividends
Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Include as a dividend the amount of the recipient's share of investment expenses that you report in box 5. An S corporation reports as dividends on Form 1099-DIV only distributions made during 2016 out of accumulated earnings and profits. See section 1368 for more information.
3
Box 1a
4
Box 1b
Qualified Dividends
Enter the portion of the dividends in box 1a that qualify for the reduced capital gains rates. Include dividends for which it is impractical to determine if the section 1(h)(11)(B)(iii) holding period requirement has been met. See Qualified Dividends and the Caution, earlier. You must report a dividend paid by a foreign corporation according to the guidance provided in Notice 2003-79, 2003-50 I.R.B. 1206, available at www.irs.gov/irb/ 2003-50_IRB/ar12.html, and Notice 2004-71, 2004-45 I.R.B. 793, available at www.irs.gov/irb/2004-45_IRB/ar09.html, which contain the rules for reporting the dividend for tax years 2003 and 2004. These rules are extended for 2005 and subsequent tax years by Notice 2006-3, 2006-3 I.R.B. 306, available at www.irs.gov/irb/2006-03_IRB/ar11.html.
4
Box 1b
5
Box 2a
Total Capital Gain Distr.
Enter total capital gain distributions (long-term). Include all amounts shown in boxes 2b, 2c, and 2d.
5
Box 2a
6
Box 2b
Unrecap. Sec. 1250 Gain
Enter any amount included in box 2a that is an unrecaptured section 1250 gain from certain depreciable real property.
6
Box 2b
7
Box 2c
Section 1202 Gain
Enter any amount included in box 2a that is a section 1202 gain from certain qualified small business stock. See Qualified small business stock—RICs, earlier.
7
Box 2c
8
Box 2d
Collectibles (28%) Gain
Enter any amount included in box 2a that is a 28% rate gain from sales or exchanges of collectibles.
8
Box 2d
9
Box 3
Nondividend Distributions
Enter nondividend distributions, if determinable. File Form 5452 if you are a corporation and paid TIP nondividend distributions to shareholders.
9
Box 3
10
Box 4
Federal Income Tax Withheld
Enter backup withholding. For example, if a recipient does not furnish its TIN to you in the manner required, you must backup withhold at a 28% rate on certain dividend payments reported on this form. Use Form W-9 to request the TIN of the recipient. For foreign recipients, use the applicable Form W-8. See the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.
10
Box 4
11
Box 5
Investment Expenses
Enter the recipient's pro rata share of certain amounts deductible by a nonpublicly offered RIC in computing its taxable income. This amount is includible in the recipient's gross income under section 67(c) and must also be included in box 1a. Do not include any investment expenses in box 1b.
11
Box 5
12
Box 6
Foreign Tax Paid
Enter foreign tax paid on dividends and other distributions on stock. A RIC must report only the amount it elects to pass through to the recipient. Report this amount in U.S. dollars.
12
Box 6
13
Box 7
Foreign Country or U.S. Possession
Enter the name of the foreign country or U.S. possession for which the foreign tax was paid and reported in box 6.

RICs—special reporting instructions. Do not complete box 7. Under Regulations section 1.853-4, country-by-country reporting to shareholders for the amount reported in box 6 is not required. The requirement to file a separate statement to the IRS has been modified to require filing a statement that elects the application of section 853 for the tax year with the return for the tax year. See Regulations section 1.853-4 for more information. Do not send the statement with the Forms 1096 and 1099. Boxes 8 and 9 apply only to corporations in partial or complete liquidation. Do not include these amounts in box 1a or 1b
13
Box 7
14
Box 8
Cash Liquidation Distributions
Enter cash distributed as part of a liquidation.
14
Box 8
15
Box 9
Noncash Liquidation Distributions
Enter noncash distributions made as part of a liquidation. Show the fair market value as of the date of distribution.
15
Box 9
16
Box 10
Exempt-Interest Dividends
Enter exempt-interest dividends from a mutual fund or other RIC. Include specified private activity bond interest dividends in box 11 and in the total for box 10. See the instructions for box 11 below.
16
Box 10
17
Box 11
Specified Private Activity Bond Interest Dividends
Enter exempt-interest dividends paid by a RIC on specified private activity bonds to the extent that the dividends are attributable to interest on the bonds received by the RIC minus an allocable share of the expenses. Generally, “specified private activity bond” means any private activity bond defined in section 141 and issued after August 7, 1986. See section 57(a)(5) for more details.
17
Box 11
18
Box 12-14
State Information
These boxes, and Copies 1 and 2, are provided for your convenience only and need not be completed for the IRS. If you withheld state income taxes on this payment, use the state information boxes to report payments for up to two states. Keep the information for each state separated by the dashed line in each box. In box 12, enter the abbreviated name of the state. In box 13, enter the payer's state identification number. The state number is the payer's identification number assigned by the individual state. Enter in box 14 the state income tax withheld on this payment. If a state tax department requires that you send them a paper copy of this form, use Copy 1 to provide information to the state tax department. Give Copy 2 to the recipient for use in filing the recipient's state income tax return.
18
Box 12-14

Note: Boxes 3, 5, 6, 8, 9a, 9b, 10, and 11 do not apply to Vanguard retirement accounts. In addition, Vanguard does not currently complete boxes 15−17.

What it‘s used for

To determine any taxes due on your sales of mutual fund shares and securities.

Why you received one

You'll get a 1099-B because you have a taxable account and you:

  • Sold or exchanged mutual fund shares (excluding money market funds).
  • Sold any individual securities.
  • Owned an individual stock that was part of a merger.
  • Owned an individual bond that matured.
  • Experienced a profit or loss on a regulated futures contract.
What are the IRS cost basis reporting requirements?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

How do the IRS cost basis reporting regulations impact my tax-filing responsibilities?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

How do I determine which of the dividends reported as qualified dividends on Form 1099-DIV are eligible to be taxed at one of the lower federal long-term capital gain tax rates?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Which mutual fund dividends do not qualify for the lower tax rates?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

What are substitute payments in lieu of dividends, and how are they taxed?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

How do I report "Other Income," from Form 1099-MISC, line 3, on my income tax return?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Why is the "Other Income" reported on my Form 1099-MISC less than $600?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

My 2015 Form 1099-DIV shows mutual fund distributions that my account statement shows were not paid until January 2016. Why is there a difference between my Vanguard statements and what is reported to the IRS?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

What are the primary tax implications of investing in foreign securities or owning mutual funds that invest in foreign securities?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

I used a foreign currency to purchase a security. Now I see that I have a Supplemental Information section reporting Currency Gain/Loss. What is this section reporting?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

For my unit investment trust, why are the dividend or interest amounts reported higher than the amounts that I received?
On my Form 1099-B I see an event labeled "PRINCIPAL." Please explain.
Do I use trade date or settlement date when determining my holding period for sales?
Why are nondividend distributions reported to the IRS on Form 1099-DIV?
Why are interest payments or distributions from my limited partnership holding and/or my collateralized mortgage obligation (CMO) investment missing?
How are my short sales reported?
How am I taxed on nonqualified stock options (NQSOs)? I exercised and sold stock options last year, and the dollar amount seems to be reported on both my W-2 and 1099-B.
How am I taxed on incentive stock options (ISOs)?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

1099-B
Individual Brokerage Account
Available Mid-February
5498
Traditional IRA - mutual fund account
Available Mid-May
5498
Form Guide
Form information
FAQs
1
FATCA Filing
FATCA Filing Requirement Check Box
Check the box if you are a U.S. payor that is reporting on Form(s) 1099 (including reporting distributions in boxes 1 through 3 and 8 through 11 on this Form 1099-DIV) as part of satisfying your requirement to report with respect to a U.S. account for chapter 4 purposes as described in Regulations section 1.1471-4(d)(2)(iii)(A). In addition, check the box if you are an FFI reporting payments to a U.S. account pursuant to an election described in Regulations section 1.1471-4(d)(5) (i)(A).
1
FATCA Filing
2
Account Number
Account Number
Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Include as a dividend the amount of the recipient's share of investment expenses that you report in box 5. An S corporation reports as dividends on Form 1099-DIV only distributions made during 2016 out of accumulated earnings and profits. See section 1368 for more information.
2
Account number
3
Box 1a
Total Ordinary Dividends
Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Include as a dividend the amount of the recipient's share of investment expenses that you report in box 5. An S corporation reports as dividends on Form 1099-DIV only distributions made during 2016 out of accumulated earnings and profits. See section 1368 for more information.
3
Box 1a
4
Box 1b
Qualified Dividends
Enter the portion of the dividends in box 1a that qualify for the reduced capital gains rates. Include dividends for which it is impractical to determine if the section 1(h)(11)(B)(iii) holding period requirement has been met. See Qualified Dividends and the Caution, earlier. You must report a dividend paid by a foreign corporation according to the guidance provided in Notice 2003-79, 2003-50 I.R.B. 1206, available at www.irs.gov/irb/ 2003-50_IRB/ar12.html, and Notice 2004-71, 2004-45 I.R.B. 793, available at www.irs.gov/irb/2004-45_IRB/ar09.html, which contain the rules for reporting the dividend for tax years 2003 and 2004. These rules are extended for 2005 and subsequent tax years by Notice 2006-3, 2006-3 I.R.B. 306, available at www.irs.gov/irb/2006-03_IRB/ar11.html.
4
Box 1b
5
Box 2a
Total Capital Gain Distr.
Enter total capital gain distributions (long-term). Include all amounts shown in boxes 2b, 2c, and 2d.
5
Box 2a
6
Box 2b
Unrecap. Sec. 1250 Gain
Enter any amount included in box 2a that is an unrecaptured section 1250 gain from certain depreciable real property.
6
Box 2b
7
Box 2c
Section 1202 Gain
Enter any amount included in box 2a that is a section 1202 gain from certain qualified small business stock. See Qualified small business stock—RICs, earlier.
7
Box 2c
8
Box 2d
Collectibles (28%) Gain
Enter any amount included in box 2a that is a 28% rate gain from sales or exchanges of collectibles.
8
Box 2d
9
Box 3
Nondividend Distributions
Enter nondividend distributions, if determinable. File Form 5452 if you are a corporation and paid TIP nondividend distributions to shareholders.
9
Box 3
10
Box 4
Federal Income Tax Withheld
Enter backup withholding. For example, if a recipient does not furnish its TIN to you in the manner required, you must backup withhold at a 28% rate on certain dividend payments reported on this form. Use Form W-9 to request the TIN of the recipient. For foreign recipients, use the applicable Form W-8. See the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.
10
Box 4
11
Box 5
Investment Expenses
Enter the recipient's pro rata share of certain amounts deductible by a nonpublicly offered RIC in computing its taxable income. This amount is includible in the recipient's gross income under section 67(c) and must also be included in box 1a. Do not include any investment expenses in box 1b.
11
Box 5
12
Box 6
Foreign Tax Paid
Enter foreign tax paid on dividends and other distributions on stock. A RIC must report only the amount it elects to pass through to the recipient. Report this amount in U.S. dollars.
12
Box 6
13
Box 7
Foreign Country or U.S. Possession
Enter the name of the foreign country or U.S. possession for which the foreign tax was paid and reported in box 6.

RICs—special reporting instructions. Do not complete box 7. Under Regulations section 1.853-4, country-by-country reporting to shareholders for the amount reported in box 6 is not required. The requirement to file a separate statement to the IRS has been modified to require filing a statement that elects the application of section 853 for the tax year with the return for the tax year. See Regulations section 1.853-4 for more information. Do not send the statement with the Forms 1096 and 1099. Boxes 8 and 9 apply only to corporations in partial or complete liquidation. Do not include these amounts in box 1a or 1b
13
Box 7
14
Box 8
Cash Liquidation Distributions
Enter cash distributed as part of a liquidation.
14
Box 8
15
Box 9
Noncash Liquidation Distributions
Enter noncash distributions made as part of a liquidation. Show the fair market value as of the date of distribution.
15
Box 9
16
Box 10
Exempt-Interest Dividends
Enter exempt-interest dividends from a mutual fund or other RIC. Include specified private activity bond interest dividends in box 11 and in the total for box 10. See the instructions for box 11 below.
16
Box 10
17
Box 11
Specified Private Activity Bond Interest Dividends
Enter exempt-interest dividends paid by a RIC on specified private activity bonds to the extent that the dividends are attributable to interest on the bonds received by the RIC minus an allocable share of the expenses. Generally, “specified private activity bond” means any private activity bond defined in section 141 and issued after August 7, 1986. See section 57(a)(5) for more details.
17
Box 11
18
Box 12-14
State Information
These boxes, and Copies 1 and 2, are provided for your convenience only and need not be completed for the IRS. If you withheld state income taxes on this payment, use the state information boxes to report payments for up to two states. Keep the information for each state separated by the dashed line in each box. In box 12, enter the abbreviated name of the state. In box 13, enter the payer's state identification number. The state number is the payer's identification number assigned by the individual state. Enter in box 14 the state income tax withheld on this payment. If a state tax department requires that you send them a paper copy of this form, use Copy 1 to provide information to the state tax department. Give Copy 2 to the recipient for use in filing the recipient's state income tax return.
18
Box 12-14

Note: Boxes 3, 5, 6, 8, 9a, 9b, 10, and 11 do not apply to Vanguard retirement accounts. In addition, Vanguard does not currently complete boxes 15−17.

What it‘s used for

To determine any taxes due on your sales of mutual fund shares and securities.

Why you received one

You'll get a 1099-B because you have a taxable account and you:

  • Sold or exchanged mutual fund shares (excluding money market funds).
  • Sold any individual securities.
  • Owned an individual stock that was part of a merger.
  • Owned an individual bond that matured.
  • Experienced a profit or loss on a regulated futures contract.
What are the IRS cost basis reporting requirements?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

How do the IRS cost basis reporting regulations impact my tax-filing responsibilities?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

How do I determine which of the dividends reported as qualified dividends on Form 1099-DIV are eligible to be taxed at one of the lower federal long-term capital gain tax rates?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Which mutual fund dividends do not qualify for the lower tax rates?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

What are substitute payments in lieu of dividends, and how are they taxed?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

How do I report "Other Income," from Form 1099-MISC, line 3, on my income tax return?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

Why is the "Other Income" reported on my Form 1099-MISC less than $600?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

My 2015 Form 1099-DIV shows mutual fund distributions that my account statement shows were not paid until January 2016. Why is there a difference between my Vanguard statements and what is reported to the IRS?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

What are the primary tax implications of investing in foreign securities or owning mutual funds that invest in foreign securities?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

I used a foreign currency to purchase a security. Now I see that I have a Supplemental Information section reporting Currency Gain/Loss. What is this section reporting?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

For my unit investment trust, why are the dividend or interest amounts reported higher than the amounts that I received?
On my Form 1099-B I see an event labeled "PRINCIPAL." Please explain.
Do I use trade date or settlement date when determining my holding period for sales?
Why are nondividend distributions reported to the IRS on Form 1099-DIV?
Why are interest payments or distributions from my limited partnership holding and/or my collateralized mortgage obligation (CMO) investment missing?
How are my short sales reported?
How am I taxed on nonqualified stock options (NQSOs)? I exercised and sold stock options last year, and the dollar amount seems to be reported on both my W-2 and 1099-B.
How am I taxed on incentive stock options (ISOs)?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Suspendisse varius enim in eros elementum tristique. Duis cursus, mi quis viverra ornare, eros dolor interdum nulla, ut commodo diam libero vitae erat. Aenean faucibus nibh et justo cursus id rutrum lorem imperdiet. Nunc ut sem vitae risus tristique posuere.

5498
Traditional IRA - mutual fund account
Available Mid-May
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