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1099-DIV Deadlines 2025: Quick Guide for Busy Payers

1099-DIV Filing due dates

The IRS has strict 1099-DIV due dates that need to be followed if you have ever made dividend and capital gain distributions that is more than the $10 dividend limit, or you made payments of $600+ for a liquidation.

Who Is the Payer for Form 1099-DIV?

In the case of 1099-DIV, the filer or payer, is any business, fund, trust, broker, or financial institution that makes dividend or distribution payments that meets the IRS reporting threshold, including:

  • Banks
  • Corporations that pay dividends
  • Mutual funds
  • Real Estate Investment Trusts (REITs)
  • Brokerages
  • Financial institutions
  • Investment firms or trusts

1099-DIV payer or filer duties

  • Request and collect Form W-9 from whoever you made dividend payments to.
  • Calculate and track all dividend and liquidation payments to identify if it crossed the $10 / $600 thresholds.
  • Withhold 24% of the payment amount if the TIN is missing or fails verification.
  • Send Copy B to the investor and Copy A to the IRS before their respective 1099-DIV due dates (Jan 31 for recipient copy and Feb 28 for e-filing)

When Do You Need To File A 1099-DIV?

The official dividend form IRS uses is needed for the following types of payments:

  • $10 or more in ordinary dividends, capital gain dividends, and tax-free (exempt-interest) dividends
  • $600 or more in liquidation distributions
  • 24% backup withholding of federal (24 %) or foreign tax (any amount)

Important 1099-DIV Due Dates For 2025 Tax Year

Here are the upcoming Form 1099-DIV due dates you need to kind in mind to stay compliant.

Filing Type Deadline For 2025 TY (To be filed in 2026)
Send Copy B of 1099-DIV to recipients/investors Feb 2 (Jan 31: Original due date)
Paper file 1099-DIV Mar 2 (Feb 28: Original due Date)
E-file 1099-DIV Mar 31
Filing extension for paper filing & e-filing (NOT for recipient copy distribution) – Mar 2 (Feb 28: Original due Date) for paper filing
– Mar 31 for E-filing

Every missed deadline has a price. But every early filing brings security and peace of mind.
File your 1099-DIV accurately with Tax1099 by March 31 and avoid hefty penalties.

1099-DIV Prep Checklist

  • Collect each investor’s W-9 and run a TIN match to verify if the data is the same as IRS data.
  • Withhold 24% of the payment amount and report it on Box 4 if TIN is incorrect or not provided.
  • Keep an aggregate over every investor’s dividend in a tax year to check if 1099-DIV reporting thresholds are met or not.
  • Review foreign-tax tax paid and foreign source dividends and report it on Boxes 6-7, if any.
  • Choose between emailing copies of 1099-DIV (needs consent from the investor) or printing and mailing it to the recipient.
  • Set up calendar reminders for every single deadline, including Jan 31 to send copies to the investors and Mar 31 for e-filing

How to Send 1099-DIV Forms to The IRS

There are two main methods of transmitting 1099-DIV to the IRS:

Paper Filing: In this filing method, you have to print and mail scannable versions of 1099-DIV form and also include Form 1096 (a summary sheet in red ink). This process is slow and time consuming.

E-filing (recommended by the IRS): The IRS 10 form e-file rule requires you to e-file if you are filing more than 10 1099-DIV. It is a completely online process and you can use automated e-filing platforms like Tax1099.

Penalties for Filing 1099-DIV After the Deadline

How many days late? 1099-DIV Penalty per Form
Up to 30 Days $60
31 Days to August 1 $130
After August 1 $330
Intentional Disregard $660

To avoid paying late 1099-DIV fee, you need to file Form 1099-DIV on or before the IRS and state filing deadlines.

How to Correct Mistakes on Submitted 1099-DIV Forms

Mistake 1:

The IRS is strict about their reporting requirements and if you file for dividend payments that are less than $10 with no tax withheld, the IRS may flag it for audits.

Solution: Void the previous filing by submitting a ‘CORRECTED’ 1099-DIV form and show “0” in the boxes.

Mistake 2:

Dividend payments and interest payments are reported on completely different forms. 1099-DIV is used for dividend payments while interest payments go on Form 1099-INT.

Solution: File a ‘CORRECTED’ 1099-DIV with the correct payment amount. There is no need to refile the incorrect 1099-INT, but make sure the corrected 1099-DIV is also sent to the recipient.

Mistake 3:

Incorrect or missing TIN triggers the 24% backup withholding rule. If you don’t withhold, the IRS will send a notice and charge penalties plus interest.

Solution: Pay the missing withholding tax using Form 945 and send B-Notice to the recipient.

Mistake 4:

Foreign tax withheld should always be reported in Boxes 6 and 7 of 1099-DIV. It is required by the recipient to claim foreign tax credit or deduction.

Solution: File a ‘CORRECTED’ 1099-DIV with the correct foreign tax paid amount (Box 6) and the name of the foreign country (Box 7).

Real-World Examples for 1099-DIV Payers

  • If an investor receives a $25 cash dividend from your company’s stock and since this is above the IRS reporting threshold of $10, you must issue a Form 1099-DIV. On the form, enter the total amount ($25) in Box 1a.
  • If you send a dividend payment of $9 to a recipient, normally, since it’s under $10, you wouldn’t need to file a 1099-DIV. But in this case, since the individual didn’t provide a valid TIN, you are required to withhold 24% backup tax and report the $9 in Box 1a and $3 (withheld amount) in Box 4.
  • If your company distribute $700 from its profits to shareholders as a return of capital, instead of as a dividend, you need to report it in Box 3 of 1099-DIV.
  • If a person signed up for a DRIP plan with your company and received $450 in dividend payment, it needs to be reported on Box 1a of 1099-DIV.
  • If your fund invested in a company in Canada, and you distributed a $50 foreign dividend, under Canadian tax law, 12% tax has to be withheld. Report the $50 in Box 1a and, $6 withheld tax in Box 6, and country name in Box 7.
  • If you made a dividend payment to a C-Corporation, you do not need to report it on 1099-DIV. C-Corps generally don’t need to receive 1099-DIV.

FAQs

1. I’ve mailed investor copies of Form 1099-DIV on Feb 2, what are the next steps?

Since you missed the recipient copy distribution deadline (Jan 31), you can expect a small fee for late furnishing.

2. Can the Jan 31 recipient copy distribution deadline be extended?

No, you cannot request an extension for furnishing copies to investors.

3. Do S-Corps get a 1099-DIV form?

S-corps get a 1099-DIV form only when dividend payments are made that need to be reported as dividends. Otherwise, they do not generally receive a 1099-DIV.

4. The dividend numbers changed after the year-end, should I file a 1099-DIV again?

Yes, you can send a CORRECTED 1099-DIV with the updated information. This new form will void the original form.

5. Is it okay to send an email for 1099-DIV investor copies?

Yes, but you can send recipient copies of 1099-DIV only after you receive the investor’s consent.

6. How long do I have to keep 1099-DIV tax files?

Keep records of all 1099-DIV filings and related documents for at least four years.

Filing 1099-DIV with Tax1099

An IRS authorized e-filing platform, Tax1099, offers an easier and faster way to e-file 1099s, W-2s, 1098s, and ACA forms.
Upload all your tax form filing data in one go.

  • Use real-time TIN Match, calculate totals, and apply state-specific rules.
  • Get instant proof of filing from the IRS within minutes.
  • Track all 1099 forms from a centralized dashboard.
  • Get live support from tax professionals via chat, email, or call.

Bulk-upload your 1099-DIV forms and finish filing in minutes, only with Tax1099.