Updated September 30, 2026. Quick answer: Box 5 of Form 1099-DIV is the part of Box 1a that is qualified REIT dividends or section 199A dividends from a RIC. It is not extra income on top of Box 1a. Box 6 is a separate line for investment expenses.
More IRS forms for employers and business owners, read line by line: Form 8995-A Schedule A and Form 8995-A Schedule D.
Read box by box from the IRS form text: Form 1099-PATR boxes explained, Form 1099-PATR boxes 1, 2, 3 and 5 and Form 1099-PATR boxes 6 to 9.
Related reading on this site: Form 8995-A QBI deduction.
The IRS form or worksheet behind this, read line by line: Form 8995 instructions.
Box 5
The instruction reads: “Enter the qualified REIT dividends paid by a REIT or section 199A dividends paid by a RIC to the recipient. This amount is included in the amount reported in box 1a.” 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. Whether the amount changes your return depends on rules the instructions do not cover.
Box 6
For Box 6 the payer is told: “Enter the recipient’s pro rata share of certain amounts deductible by a nonpublicly offered RIC in computing its taxable income.” and “This amount is includible in the recipient’s gross income under section 67(c) and must also be included in box 1a.” It also says “Do not include any investment expenses in box 1b.”
How this ties to Box 1a
Both boxes point back to the Box 1a total, described on the Box 1a and 1b page. Box 5 is included in it, and the Box 6 amount must also be included in it.
Common mistakes
- Adding Box 5 to Box 1a. The instruction says it is already included.
- Reading Box 6 as money you can deduct. The instruction describes it as includible in gross income and does not say it is deductible.
- Expecting Box 5 on every 1099-DIV. It is for REIT and RIC payers.
Related: 1099-DIV Box 1a and 1b: Ordinary vs Qualified Dividends, and 1099-DIV Box 2a to 2f: Capital Gain Distributions.
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
Source: 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.