1099-DIV box 1a, total ordinary dividends.

What the instruction says

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. Box 1a includes amounts entered in boxes 1b and 2e and also the amount of the recipient’s share of investment expenses reported in box 6.

Who files and at what line

The instructions call for a Form 1099-DIV for each person to whom you paid dividends (including capital gain dividends and exempt-interest dividends) and other distributions valued at $10 or more in money or other property. A form is also required where foreign tax was withheld and paid, backup withholding was withheld, or $600 or more was paid as part of a liquidation.

S corporations

An S corporation reports as dividends on Form 1099-DIV only distributions made during the year out of accumulated earnings and profits. The instructions cite section 1368.

Unsure whether it is a dividend

If a payment may be a dividend and the payer cannot tell by the filing deadline whether any part is one, the entire payment must be reported as a dividend.

Worked example (made-up figures)

A shareholder’s box 1a shows $1,500. Box 1b shows $1,100 of qualified dividends and box 6 shows $20. Neither is added to box 1a. The remaining $380 of box 1a is not qualified. Short-term gains from a fund are inside the $1,500 as ordinary dividends, but long-term capital gain distributions are in box 2a instead.

Related decoders

More 1099 interest and dividend box pages: 1099-DIV box 2a, 1099-DIV box 2b, 1099-DIV box 3, 1099-INT box 3, 1099-INT box 11. For the 1099-R box 7 codes see the 1099-R distribution codes lookup.

Sources

• Instructions for Form 1099-DIV (01/2024): the box-by-box section for this form. Read November 2, 2026. The IRS page was last reviewed April 30, 2026.

Edition read: Instructions for Form 1099-DIV (01/2024). These instructions are continuous use and are updated as needed, so check the current version before relying on a detail. This page summarizes the instructions and does not replace them; the worked example uses made-up figures.