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Why you might not receive Form 1099-DIV

February 25, 2014

As you get ready to prepare your 2013 tax returns, you'll probably find yourself sorting through a number of informational tax forms from Vanguard and other investment companies. However, one of the most common forms might not come your way.

Form 1099-DIV helps you report dividends, capital gains distributions, and foreign taxes paid for your taxable investments, whether they're mutual fund shares or brokerage holdings. But if your dividends or capital gains distributions amounted to less than $10 for the year, you won't receive Form 1099-DIV for those investments. (This is particularly likely for money market funds, as low interest rates have held money market yields down.)

Even if you don't receive Form 1099-DIV, you're still required to report all investment earnings to the IRS, regardless of the amounts.

Your Vanguard dividends and capital gains are posted here »

In addition, these other account types don't generate Forms 1099-DIV, regardless of the amount of dividends and capital gains paid:

  • IRAs and other tax-deferred retirement accounts.
  • Accounts registered to nonresident aliens, who receive Form 1042-S instead.
  • Exempt registrations such as corporations, money purchase pension plans, profit-sharing plans, certain types of trusts, and charities.

Even if you don't receive a Form 1099-DIV, your Vanguard capital gains and dividends, as well as your other Vanguard tax forms, are available online.

If you have questions, call us at 877-662-7447 on business days from 8 a.m. to 10 p.m. or on Saturdays from 9 a.m. to 4 p.m., Eastern time.

Although our associates are qualified to provide information about Vanguard funds and services, they can't provide tax advice. If your tax situation is complex or if you're uncertain of the interpretation of a specific tax rule, we recommend that you seek advice from a qualified tax professional.

Note:

  • All investments are subject to risk, including the possible loss of the money you invest.
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