1099-DIV box guide
1099-DIV Box 5: Section 199A dividends
Identify qualified REIT dividends potentially used in the section 199A deduction calculation.
Return destination
Where the amount goes
Form 8995 or Form 8995-A analysis
1099-DIV
Return to the complete form guide and reconciliation worksheet.
Checks before filing
- Do not add Box 5 to Box 1a again.
- Keep regulated investment company detail statements.
- Apply the current section 199A limitations rather than assuming the full amount is deductible.
Related 1099-DIV boxes
Box 1a: Total ordinary dividends
Report total ordinary dividends without adding qualified dividends from Box 1b twice.
Box 1b: Qualified dividends
Identify the part of ordinary dividends potentially eligible for qualified-dividend tax rates.
Box 2a: Total capital gain distributions
Carry long-term capital gain distributions to Schedule D or direct reporting when permitted.
Boxes 2b-2f: Special capital gain categories
Separate section 1250, section 1202, collectibles, and section 897 gain categories.
Frequently asked questions
What does Box 5 mean on 1099-DIV?
Box 5 reports section 199A dividends, generally a portion of Box 1a associated with qualified REIT dividends. It may support a qualified business income deduction calculation.