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 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.