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Report as ordinary dividends in box 1a of Form 1099-DIV payments of 404(k) dividends directly from the corporation to the plan participants or their The 1099-DIV form, used to report dividends and distributions, must be mailed to recipients by Jan. 31. Learn more about 1099-DIV filing at efile4Biz.com. Form 1099-DIV is an IRS form sent by banks and other financial institutions to investors who receive dividends and distributions from investments during a How Vanguard's Form 1099-DIV is organized. Read these instructions carefully so that you can accurately report your distributions. If you receive $10 or more in dividends, you will receive a Form 1099-DIV. This form shows the dividends you received, any taxes withheld, non-dividend