Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Income

Dividends and Corporate Distributions

Nondividend Distributions

Form 1099-DIV also shows nondividend distributions, part of a distribution that is nontaxable because it is a return of the taxpayer's cost or other basis. Taxpayers should keep this information with their tax records in order to calculate the adjusted basis of the stock when it is sold.

Portion of Form 1099-DIV, box for Nondividend distributions.