Form 1099-Div - Dividends And Distributions

Form 1099-Div - Dividends And Distributions - 2012 Page 6

Instructions for Payer

software that generates a file according to the

General and specific form instructions are provided as

specifications in Pub. 1220, Specifications for Filing

separate products. The products you should use to

Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and

complete Form 1099-DIV are the 2012 General

W-2G Electronically. IRS does not provide a fill-in form

Instructions for Certain Information Returns and the

option.

2012 Instructions for Form 1099-DIV. A chart in the

general instructions gives a quick guide to which form

Foreign dividend recipient. If the recipient of the

must be filed to report a particular payment. To order

dividend is a nonresident alien, you may have to

these instructions and additional forms, visit IRS.gov or

withhold federal income tax and file Form 1042-S,

call 1-800-TAX-FORM (1-800-829-3676).

Foreign Person’s U.S. Source Income Subject to

Withholding. See the Instructions for Form 1042-S and

Caution: Because paper forms are scanned during

Pub. 515, Withholding of Tax on Nonresident Aliens and

processing, you cannot file with the IRS Forms 1096,

Foreign Entities.

1097, 1098, 1099, 3921, 3922, or 5498 that you print

from the IRS website.

Need help? If you have questions about reporting on

Form 1099-DIV, call the information reporting customer

Due dates. Furnish Copy B of this form to the recipient

service site toll free at 1-866-455-7438 or 304-263-8700

by January 31, 2013.

(not toll free). For TTY/TDD equipment, call

File Copy A of this form with the IRS by February 28,

304-579-4827 (not toll free). The hours of operation are

2013. If you file electronically, the due date is

Monday through Friday from 8:30 a.m. to 4:30 p.m.,

April 1, 2013. To file electronically, you must have

Eastern time.

Form 1099-Div - Dividends And Distributions - 2012 Page 6