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J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return by J.K. Lasser Institute

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4.1 Reporting Dividends and Mutual-Fund Distributions

Dividends paid to you out of a corporation’s earnings and profits are taxable as ordinary income. The corporation will report dividends on Form 1099-DIV (or equivalent statement). Mutual-fund dividends and distributions are also reported on Form 1099-DIV (or similar form). Corporate dividends and mutual-fund distributions of $10 or more are reported on Form 1099-DIV (or equivalent) whether you receive them in cash or they have been reinvested at your request.

Form 1099-DIV.

Form 1099-DIV for 2012 gives you a breakdown of the dividends and distributions paid to you during the year. A mutual-fund or real estate investment trust (REIT) dividend paid to you in January 2013 will also be reported to you on the 2012 Form 1099-DIV if it was declared and was payable in October, November, or December of 2012. The company or fund may send a statement that is similar to Form 1099-DIV. You do not have to attach the Form 1099-DIV (or similar statement) to your tax return.

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