U.S. · Tax forms
1099-DIV box 2b, unrecaptured section 1250 gain.
A slice of box 2a, and how it differs from the other capital gain sub-boxes.
Box 2b of Form 1099-DIV is any amount included in box 2a that is unrecaptured section 1250 gain from certain depreciable real property. It is a slice of the box 2a total, not a separate payment, and it does not add to box 2a.
Find the box
Result
What the instruction says
Enter any amount included in box 2a that is an unrecaptured section 1250 gain from certain depreciable real property. For more information about boxes 2b, 2c, 2d and 2f the instructions refer to section 1(h).
Where the payer gets it
The instructions describe it only as coming from certain depreciable real property. They do not say more about how the payer arrives at the figure, so ask the fund or REIT if the amount looks wrong.
The sub-box family
Box 2a is the long-term total and includes boxes 2b, 2c, 2d and 2f. Box 2b is unrecaptured section 1250 gain, 2c is section 1202 gain, 2d is 28% collectibles gain and 2f is section 897 capital gain. A box 2b figure cannot exceed box 2a.
Where to look it up
The rate treatment sits in section 1(h), which the instructions cite. This page only shows what the box means; the tax computation belongs on your return, where a preparer or the form instructions apply section 1(h).
Worked example (made-up figures)
A REIT pays a shareholder $900 in capital gain distributions and reports $900 in box 2a. Of that, $120 came from unrecaptured section 1250 gain and appears in box 2b. The box 2a total stays at $900; the $120 is a label on part of it.
Related decoders
More 1099 interest and dividend box pages: 1099-DIV box 2a, 1099-DIV box 1a, 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 2b on Form 1099-DIV?
Any amount included in box 2a that is an unrecaptured section 1250 gain from certain depreciable real property.
Is box 2b in addition to box 2a?
No. Box 2b is included in box 2a.
What other boxes sit inside box 2a?
Boxes 2c (section 1202 gain), 2d (collectibles 28% gain) and 2f (section 897 capital gain).
Where are the rate rules?
The instructions refer to section 1(h) for boxes 2b, 2c, 2d and 2f.
Is this box ever blank?
The instruction is for amounts included in box 2a, so a box 2a total with no unrecaptured section 1250 gain has nothing to enter in box 2b.
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.