Updated September 30, 2026. Quick answer: Box 2a of Form 1099-DIV is the total of long-term capital gain distributions. Boxes 2b, 2c, 2d and 2f are portions of Box 2a. Box 2e is a portion of Box 1a instead.
Read box by box from the IRS form text: Form 2439 boxes 1a to 1d.
S corporation return (Form 1120-S) for 2025, read line by line: Form 1120-S Schedule K lines 5 to 10 and Form 1120-S Schedule K lines 17 and 18.
Partnership return (Form 1065) for 2025, read line by line: Form 1065 Schedule K lines 5 to 11.
Schedule D and Schedule E (Form 1040) for 2025, read line by line: Schedule D lines 13 to 15 and Schedule D line 18.
Form 8949 for 2025, read code by code: Form 8949 code N and Form 8949 code Q.
Form 1040 for 2025, read line by line: Form 1040 lines 3a and 3b and Form 1040 line 7.
The shareholder’s Schedule K-1 (Form 1120-S), boxes 13 to 19: Schedule K-1 box 16.
The shareholder’s Schedule K-1 (Form 1120-S), read box by box: Schedule K-1 boxes 7 and 8.
The partner’s Schedule K-1 (Form 1065), read box by box: Schedule K-1 box 11 and Schedule K-1 box 19.
The partner’s Schedule K-1 (Form 1065), read box by box: Schedule K-1 box 8 and Schedule K-1 box 9.
The IRS form or worksheet behind this, read line by line: Schedule D instructions and the qualified dividends and capital gain tax worksheet.
The six boxes
The 1099-DIV instructions read here are the January 2024 revision, which is the edition irs.gov shows as current for that form. Those are instructions to the payer that files the form, so they show what a box is meant to hold, not what tax follows from it. Each row below quotes the instruction for that box.
| Box | IRS heading | What the IRS says the box holds |
|---|---|---|
| 2a | Total Capital Gain Distr. | “Enter total capital gain distributions (long-term). Include all amounts shown in boxes 2b, 2c, 2d, and 2f.” |
| 2b | Unrecap. Sec. 1250 Gain | “Enter any amount included in box 2a that is an unrecaptured section 1250 gain from certain depreciable real property.” |
| 2c | Section 1202 Gain | “Enter any amount included in box 2a that is a section 1202 gain from certain qualified small business stock.” |
| 2d | Collectibles (28%) Gain | “Enter any amount included in box 2a that is a 28% rate gain from sales or exchanges of collectibles.” |
| 2e | Section 897 Ordinary Dividends | “Enter any amount included in box 1a that is section 897 gain from dispositions of USRPI.” |
| 2f | Section 897 Capital Gain | “Enter any amount included in box 2a that is section 897 gain from dispositions of USRPI.” |
Which box each one sits inside
Box 2a includes the amounts in 2b, 2c, 2d and 2f, per the 2a instruction. Box 2e is different: the instruction says it is included in Box 1a, which is why it is an ordinary dividend and not a capital gain. A mutual fund’s net short-term gains sit in Box 1a as well, explained on the Box 1a and 1b page.
Who fills in Boxes 2e and 2f
The instructions say “Only RICs and REITs should complete boxes 2e and 2f.” and “Boxes 2e and 2f do not need to be completed for recipients that are U.S. individuals.” So a U.S. investor will normally see them blank.
What the instructions do not say
They do not say what rate applies to each category. The long-term rate question is on the capital gains brackets page.
Common mistakes
- Reading Box 2a as a short-term gain. The instruction calls it long-term.
- Adding 2b through 2d on top of Box 2a. The 2a instruction says it already includes them.
- Worrying that blank 2e and 2f boxes mean an error. They are for RICs and REITs and need not be completed for U.S. individual recipients.
Related: 1099-DIV Box 1a and 1b: Ordinary vs Qualified Dividends, 1099-DIV Box 3 Nondividend Distributions and Boxes 9 and 10, and the long-term capital gains brackets.
Every box in one place: the 1099-DIV, 1099-INT and 1099-B boxes table. If your withdrawal came from an IRA or 401(k), see the Form 1099-R Box 7 codes.
Sources
- IRS, Instructions for Form 1099-DIV (Rev. January 2024): irs.gov/pub/irs-pdf/i1099div.pdf
- IRS, Instructions for Forms 1099-INT and 1099-OID (Rev. January 2024): irs.gov/pub/irs-pdf/i1099int.pdf
- IRS, Instructions for Form 1099-B (2026): irs.gov/instructions/i1099b
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How our partner relationships workSource: the IRS instructions for the filer of each form, read at irs.gov on September 30, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.