U.S. · Tax forms
1099-DIV box 3, nondividend distributions.
The "if determinable" rule, the $10 line and Form 5452.
Box 3 of Form 1099-DIV is nondividend distributions, entered if determinable. The instructions add that a corporation that paid nondividend distributions to shareholders files Form 5452. The instructions do not define the tax treatment in this box.
Check the dollar line
Result
What the instruction says
Enter nondividend distributions, if determinable. File Form 5452 if you are a corporation and paid nondividend distributions to shareholders.
The undetermined case
The “if determinable” wording matters. If a payer cannot determine by the filing date whether any part of a payment is a dividend, the instructions say the entire payment must be reported as a dividend, which would put it in box 1a rather than box 3.
The dollar line
The $10 test is on the total of dividends and other distributions in money or other property paid to a person, not on box 3 alone. A form is also required for foreign tax withheld and paid, backup withholding, or $600 or more paid as part of a liquidation.
Liquidations are separate
Cash distributed as part of a liquidation goes in box 9. Noncash liquidation distributions go in box 10 at fair market value on the distribution date. Neither is box 3.
Worked example (made-up figures)
A corporation distributes $5,000 to a shareholder and determines that $1,800 is a nondividend distribution. The Form 1099-DIV can show $3,200 in box 1a and $1,800 in box 3. If the corporation could not determine the split by the filing date, the whole $5,000 would be reported as a dividend.
Related decoders
More 1099 interest and dividend box pages: 1099-DIV box 2a, 1099-DIV box 1a, 1099-DIV box 2b, 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 3 on Form 1099-DIV?
Nondividend distributions, if determinable.
What if the payer cannot tell whether it is a dividend?
The instructions say the entire payment must be reported as a dividend.
Does a corporation have to file anything else?
Yes. The instructions say to file Form 5452 if you are a corporation and paid nondividend distributions to shareholders.
Is there a dollar line for box 3?
The $10 line is on dividends and other distributions valued at $10 or more paid to a person, not on box 3 by itself.
Where do liquidation distributions go?
Cash in box 9 and noncash at fair market value in box 10.
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.