U.S. · Tax forms
1099-DIV box 2a, capital gain distributions.
The long-term total, and the four sub-boxes that sit inside it.
Box 2a of Form 1099-DIV is total capital gain distributions (long-term). The instructions say it includes every amount shown in boxes 2b, 2c, 2d and 2f, so those four are parts of box 2a, not extra income added on top.
Check the boxes fit
Result
What the instruction says
Enter total capital gain distributions (long-term). Include all amounts shown in boxes 2b, 2c, 2d and 2f. For more on those four boxes the instructions refer to section 1(h).
The four sub-boxes
- Box 2b: any box 2a amount that is unrecaptured section 1250 gain from certain depreciable real property.
- Box 2c: any box 2a amount that is section 1202 gain from certain qualified small business stock.
- Box 2d: any box 2a amount that is 28% rate gain from collectibles.
- Box 2f: any box 2a amount that is section 897 gain from dispositions of U.S. real property interests.
The instructions note that only RICs and REITs complete boxes 2e and 2f, and that they do not need to be completed for recipients that are U.S. individuals.
Why it is not in box 1a
Box 1a is ordinary dividends. Capital gain distributions are long-term and have their own box; box 1a includes boxes 1b and 2e and the recipient’s box 6 share of investment expenses, not box 2a.
Worked example (made-up figures)
A mutual fund reports $1,200 in box 2a, with $150 in box 2b and $50 in box 2d. The remaining $1,000 is in no sub-box. The sub-boxes total $200, which fits inside $1,200, so nothing is added to box 2a. If box 2b and 2d totalled more than the box 2a figure, that would conflict with the instruction.
Related decoders
More 1099 interest and dividend box pages: 1099-DIV box 1a, 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.
Frequently asked questions
What is box 2a on Form 1099-DIV?
Total capital gain distributions (long-term). It includes the amounts shown in boxes 2b, 2c, 2d and 2f.
Are boxes 2b, 2c and 2d extra income on top of 2a?
No. The instructions say each of them is an amount included in box 2a.
Are capital gain distributions short-term or long-term?
Box 2a is described as long-term. Net short-term capital gains from mutual funds are included in box 1a as ordinary dividends.
Who completes boxes 2e and 2f?
Only RICs and REITs, and they do not need to be completed for recipients that are U.S. individuals.
Where do I find the rate rules?
The instructions refer to section 1(h) for boxes 2b, 2c, 2d and 2f.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. The payer, a CPA or an enrolled agent can confirm what a box means for your return. Everything runs in your browser; nothing you enter is sent anywhere.