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1099-DIV vs 1099-MISC: A Guide for 2025 Filings

1099-DIV vs 1099-MISC

Whether you need to file dividends form to report investment earnings like 1099-DIV Box 1 cash dividend, or report miscellaneous income such as 1099-MISC Box 3 prize winnings, understanding what is 1099-DIV and 1099-MISC is the first step to accurate reporting.

1099-MISC Vs 1099-DIV: Why the Correct Form Matters?

Every tax form reports specific payments. That is the case for 1099-MISC vs 1099-DIV as well. Both come under the 1099 tax form umbrella but report different payments.

Form 1099-DIV is used exclusively to report dividends and distribution from stocks, mutual funds, or certain investments.

On the other hand, Form 1099-MISC reports miscellaneous income such as rent, prizes, attorney fees, royalties, etc.

Using the wrong form is not only a compliance issue but can cost you and your business up to $660 per form with no maximum limit for intentional disregard. Which means you could be paying up to a million dollars in penalties if you fail to file your informational returns correctly.

1099-DIV Vs 1099-MISC: Quick Overview

Deciding when and under which circumstances you need to file 1099-DIV or 1099-MISC depends on the type of payment that needs to be reported.

When in doubt, compare the purpose of the form. Most payers can decide quickly by matching the payment to the payment type and dollar reporting threshold on the correct form.

Payment Type Minimum Reporting Threshold Correct Form Relevant Box(es)
  • Cash or stock dividends
  • Dividend-reinvestment plan (DRIP) payouts
  • Mutual fund or REIT distributions
  • Capital gain shares
  • Liquidation payouts
$10 or $600 for liquidations 1099-DIV Box 1a, Box 1b, Box 2a
Rent for real estate or equipment $600 1099-MISC Box 1
Royalties for books, music, patents & mineral rights $10 1099-MISC Box 2
  • Cash or gift card
  • Merchandise prizes/awards
  • Lottery winnings
  • “Other income” such as punitive damages or taxable crowdfunding perks
$600 1099-MISC Box 3
Medical & health-care payments to doctors, labs, hospitals (even if the provider is a corporation) $600 1099-MISC Box 6
Attorney proceeds or gross settlement amounts paid to a lawyer or law firm $600 1099-MISC Box 10

Note: The reporting threshold applies per payee, per calendar year. You’d need to sum up all the payments of the same type before choosing the form.

Backup Withholding

If TIN is invalid or not provided, you need to apply backup withholding and withhold 24% of the payment amount, even if the amount is below the reporting threshold. Report the withheld tax in Box 4 on 1099-DIV or 1099-MISC.

When Should A Payer Use 1099-DIV?

If any individual or entity received dividend (regular cash, DRIPS) or capital gain distribution in a year, that amount must be reported on 1099-DIV if it exceeds the $10 threshold or $600 for liquidation(money paid when a company shuts down).

You can also use this form to report foreign tax or federal income tax withheld under backup withholding rules, regardless of the amount.

This form is filed by financial institutions or any other entities that make dividend or distribution payments such as:

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

When Is Form 1099-MISC Required?

Miscellaneous payments that don’t fit into any other reportable categories will usually fall under 1099-MISC reporting requirements. This form reports rent, prizes, awards, medical and health care payments, crop insurance payouts, cash payments for fish, payments to attorney, fishing boat proceeds, and other miscellaneous payments of $600 or more ($10+ for royalties).

Similar to 1099-DIV, you can also report backup withholding if TIN was not provided or is invalid, regardless of the amount.

The form can be filed by any individual or business, including:

  • Corporations
  • Nonprofits
  • Government agencies
Dividend payments and miscellaneous income reporting done wrong cost more than time.

Tax1099 gets them right the first time and help you automate the entire filing process.

Simplified 1099-DIV Vs 1099-MISC Filing Roadmap

Collect a signed W-9 before filing

The first step in a 1099-DIV vs 1099-MISC filing process is to collect W-9 forms from every payee or vendor or freelancer. This form contains the necessary information needed to file the forms (name, TIN, address, etc).

Check the payee’s TIN with Tax1099 TIN-Match

Once you receive the form, make sure to run a TIN-match to verify the name and TIN combination with IRS data.

Track total payments

Keep record of all the payments made in a year and calculate the total amount. If the amount reaches the minimum reporting threshold, report it the correct forms.

Pick 1099-DIV or 1099-MISC and the right box

Always use 1099-DIV to report dividends and certain distributions, and Form 1099-MISC to report miscellaneous income. Make sure the amount is reported in the correct box.

Send copy to payee by Jan 31, 2026

Keeping filing deadlines 1099 2025 TY in mind streamlines filing process. You can send recipient copies of the forms to payee, freelancer, or vendor so that they can accurately prepare and file their own tax returns.

E-file by Mar 31, 2026

Let Tax1099 e-file and securely submit both 1099-DIV and 1099-MISC forms directly to the IRS and required state agencies before the March 31, 2026 deadline.

Store PDF copy and W-9 for 4 years

Keep PDF copies of both the 1099 forms and corresponding W-9s in case of any IRS audits.

Mistakes to Avoid While Reporting Miscellaneous Income & Dividend Payments

Reporting cash prize on 1099-DIV

Cash prizes are always reported on 1099-MISC Box 3, and not on 1099-DIV. Box 3 on 1099-MISC is specifically for reporting prizes and awards.

Not Recognizing Lower Reporting Thresholds

Missing lower reporting thresholds like not reporting capital gain distributions or royalties if they exceed $10 in total during the year can cause compliance issues.

Skipping rent to an individual LLC

Rental payments of $600 or more made to LLCs are reported on 1099-MISC, Box 1, regardless of the entity type.

Filing Forms Late

Filing on time is an important part of tax compliance. If you fail to file 1099-MISC or 1099-DIV on time, you will have to pay penalties of up to $330 or more per form, with intentional disregard penalties reaching $660 per form.

Real-Life 1099-DIV vs 1099-MISC Reporting Scenarios

  • If a C-Corp pays $125 in cash dividends to a shareholder, it needs to be reported under IRS rules. Since the total exceeds $10, it must be reported on 1099-DIV Box 1a, cash dividend.
  • If a broker distributes $850 in capital gain dividends, they are required to report this amount in Box 2a of Form 1099-DIV. Capital gain dividends are taxable and the minimum reporting amount is $10 as per IRS rules.
  • If a business awards an individual $1,200 in cash for winning a contest they hosted, the winning amount must be reported in 1099-MISC Box 3 Prizes (prize money exceeds the $600 threshold).
  • If a company pays $9,000 in rent to a landlord in a year (either in lump sum or instalment basis), the amount must be reported in Box 1 of Form 1099-MISC.
  • If a law firm receives $50,000 in gross proceeds from a legal settlement, it must be reported in Box 10 of Form 1099-MISC, regardless of how the attorney recognizes the income.

FAQs

Do I need to file a 1099-DIV for a $5 dividend payment?

No, 1099-DIV is only used for dividend payments above $10 in a year or any amount if federal income tax was withheld under backup withholding rules.

Can one payee get both 1099-DIV and 1099-MISC forms?

Yes, a single payee can receive both 1099-DIV and 1099-MISC if they received dividend payments and miscellaneous income like rent, prizes, etc., in the same year.

Is rent to a corporation reported to the IRS?

Rental payments to a corporation are not reported to the IRS, unless backup withholding applies.

What if the payer files the wrong 1099 form?

If a payer files the wrong 1099 form, file a “CORRECTED” form with all the updated details and send a copy to the recipient within 30 days of discovering the error to reduce any potential penalties.

How long must tax records be kept?

It’s considered best practice to keep a record of W-9s and tax forms for at least four years. Tax1099 e-file platform lets you store your tax data in case of audit or IRS scrutiny.

Complex payout structures with divided payments? High-volume miscellaneous payments?

Tax1099 streamlines the process from data import to IRS submission.