Fillable 1099-DIV (2026)
Generate a printable 2026 1099-DIV for dividends and capital gain distributions of $10 or more. Box 1a and 1b separate ordinary from qualified dividends, and Box 7 can carry foreign tax paid for the credit.
IRS field notes
Box 1a reports total ordinary dividends. Box 1b is the qualified-dividend portion, which may be taxed at capital-gains rates. Brokers and funds issue this to recipients who earned $10 or more in dividends during the year. Box 2a reports capital gain distributions.
Qualified versus ordinary
Box 1a shows all ordinary dividends, while Box 1b breaks out the qualified portion that may qualify for lower long-term capital-gains rates. The difference matters because qualified dividends are taxed more favorably, so check your 1099-DIV before estimating your tax.
Foreign taxes and funds
If a fund holds foreign stocks, you may see a foreign-tax-paid amount in Box 7. That amount can be used as a foreign tax credit on your return, which can reduce your tax bill. Keep the form with your records so you can claim the credit correctly.
How it works
A 1099-DIV is issued by your brokerage or mutual fund when your dividends and distributions reach the $10 threshold. You use it to report the income on your tax return. The payer files Copy A with the IRS and sends Copy B to you, so the form mainly helps you enter the right boxes on your return.
Example
| Field | Example value |
|---|---|
| Payer | Vanguard Funds |
| Recipient | Jane Q. Taxpayer |
| Box 1a — Ordinary dividends | $1,200 |
| Box 1b — Qualified dividends | $1,200 |
| Box 2a — Capital gain distributions | $0 |
| Box 4 — Federal tax withheld | $0 |
Important
TaxForge is not affiliated with, endorsed by, or approved by the IRS. This is a fillable template for your convenience — always compare it with the official IRS form before you file.
Frequently Asked Questions
Who receives a 1099-DIV?
Anyone who earns $10 or more in dividends or other distributions from a brokerage or fund during the year.
What is the difference between Box 1a and 1b?
Box 1a is all ordinary dividends. Box 1b is the qualified portion that may be taxed at capital-gains rates.
Do I file it myself?
No — the payer files Copy A with the IRS and sends Copy B to you for your return.
What is the $10 threshold?
Dividends of $10 or more must be reported on the 1099-DIV. That threshold has not changed for 2026.
Are reinvested dividends reported?
Yes. Dividends that are automatically reinvested are still reported in Box 1a and are still taxable.