Forms 1099-DIV, 1099-INT and 1099-B Boxes Explained

Updated September 30, 2026. Quick answer: Form 1099-DIV reports dividends, Form 1099-INT reports interest and Form 1099-B reports sales of stock and other securities. The tables below list the boxes these pages explain, with the IRS’s own heading for each.

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 box 4.

Schedule D and Schedule E (Form 1040) for 2025, read line by line: Schedule D line 1a, Schedule D line 8a and Schedule D lines 13 to 15.

Schedule A and Schedule B (Form 1040) for 2025, read line by line: Schedule A lines 9 and 10, Schedule B lines 1 to 4 and Schedule B lines 5 and 6.

Form 8949 for 2025, read code by code: Form 8949 code O, Form 8949 code T and Form 8949 code Y.

Form 1040 for 2025, read line by line: Form 1040 lines 2a and 2b, Form 1040 lines 3a and 3b and Form 1040 line 7.

Read box by box from the IRS form text: Form 1099-DA boxes explained, Form 1099-OID box 2 and Form 1099-OID box 6.

The recipient copy of Form 1099-G or 1099-K, read box by box: 1099-G and 1099-K boxes explained, 1099-G boxes 2 and 3 and 1099-G boxes 4 to 9.

The recipient copy of Form 1099-NEC or 1099-MISC, read box by box: 1099-NEC and 1099-MISC boxes explained, 1099-NEC box 4 and 1099-MISC box 4 and 1099-MISC box 1.

The shareholder’s Schedule K-1 (Form 1120-S), boxes 13 to 19: Schedule K-1 box 16 and Schedule K-1 box 17 codes A, B and U.

The shareholder’s Schedule K-1 (Form 1120-S), read box by box: Schedule K-1 boxes 4 to 6.

The partner’s Schedule K-1 (Form 1065), read box by box: Schedule K-1 box 16, Schedule K-1 box 18 and Schedule K-1 box 20 A and B.

The partner’s Schedule K-1 (Form 1065), read box by box: Schedule K-1 box 5, Schedule K-1 box 6 and Schedule K-1 box 8.

More IRS forms and schedules, read line by line: Form 1099-MISC instructions.

The IRS form or worksheet behind this, read line by line: Schedule B instructions.

The IRS form or worksheet behind this, read line by line: Form 8949 instructions and Form 1116 and the foreign tax credit.

Form 1099-DIV boxes

Box	IRS heading	Explained on
Box 1a	Total Ordinary Dividends	1099-DIV Box 1a and 1b: Ordinary vs Qualified Dividends
Box 1b	Qualified Dividends	1099-DIV Box 1a and 1b: Ordinary vs Qualified Dividends
Box 2a	Total Capital Gain Distr.	1099-DIV Box 2a to 2f: Capital Gain Distributions
Box 2b	Unrecap. Sec. 1250 Gain	1099-DIV Box 2a to 2f: Capital Gain Distributions
Box 2c	Section 1202 Gain	1099-DIV Box 2a to 2f: Capital Gain Distributions
Box 2d	Collectibles (28%) Gain	1099-DIV Box 2a to 2f: Capital Gain Distributions
Box 3	Nondividend Distributions	1099-DIV Box 3 Nondividend Distributions and Boxes 9 and 10
Box 4	Federal Income Tax Withheld	1099-DIV Box 4 Withholding and Box 7 Foreign Tax Paid
Box 5	Section 199A Dividends	1099-DIV Box 5 Section 199A Dividends and Box 6
Box 6	Investment Expenses	1099-DIV Box 5 Section 199A Dividends and Box 6
Box 7	Foreign Tax Paid	1099-DIV Box 4 Withholding and Box 7 Foreign Tax Paid
Box 8	Foreign Country or U.S. Possession	1099-DIV Box 4 Withholding and Box 7 Foreign Tax Paid
Box 9	Cash Liquidation Distributions	1099-DIV Box 3 Nondividend Distributions and Boxes 9 and 10
Box 10	Noncash Liquidation Distributions	1099-DIV Box 3 Nondividend Distributions and Boxes 9 and 10
Box 12	Exempt-Interest Dividends	1099-DIV Box 12 and 13: Exempt-Interest Dividends
Box 13	Specified Private Activity Bond Interest Dividends	1099-DIV Box 12 and 13: Exempt-Interest Dividends

Form 1099-INT boxes

Box	IRS heading	Explained on
Box 1	Interest Income	1099-INT Box 1 Interest Income: What Counts
Box 2	Early Withdrawal Penalty	1099-INT Box 2 Early Withdrawal Penalty on a CD
Box 3	Interest on U.S. Savings Bonds and Treasury Obligations	1099-INT Box 3: Savings Bond and Treasury Interest
Box 4	Federal Income Tax Withheld	1099-INT Box 4 to 7: Withholding, Expenses and Foreign Tax
Box 5	Investment Expenses	1099-INT Box 4 to 7: Withholding, Expenses and Foreign Tax
Box 6	Foreign Tax Paid	1099-INT Box 4 to 7: Withholding, Expenses and Foreign Tax
Box 7	Foreign Country or U.S. Territory	1099-INT Box 4 to 7: Withholding, Expenses and Foreign Tax
Box 8	Tax-Exempt Interest	1099-INT Box 8 and 9: Tax-Exempt Interest on Municipal Bonds
Box 9	Specified Private Activity Bond Interest	1099-INT Box 8 and 9: Tax-Exempt Interest on Municipal Bonds
Box 10	Market Discount	1099-INT Box 10 to 13: Market Discount and Bond Premium
Box 11	Bond Premium	1099-INT Box 10 to 13: Market Discount and Bond Premium
Box 12	Bond Premium on Treasury Obligations	1099-INT Box 10 to 13: Market Discount and Bond Premium
Box 13	Bond Premium on Tax-Exempt Bond	1099-INT Box 10 to 13: Market Discount and Bond Premium

Form 1099-B boxes

Box	IRS heading	Explained on
Box 1d	Proceeds	1099-B Box 1d Proceeds and Box 1e Cost Basis Explained
Box 1e	Cost or Other Basis	1099-B Box 1d Proceeds and Box 1e Cost Basis Explained
Box 1g	Wash Sale Loss Disallowed	1099-B Box 1g Wash Sale Loss Disallowed Explained
Box 2	Type of Gain or Loss	1099-B Box 2: Short-Term or Long-Term Gain or Loss
Box 5	Check if a Noncovered Security	1099-B Box 5 Noncovered Security and Box 12 Basis Reported
Box 12	Check if Basis Reported to IRS	1099-B Box 5 Noncovered Security and Box 12 Basis Reported

Which edition these headings come from

The 1099-DIV instructions read here are the January 2024 revision, which is the edition irs.gov shows as current for that form. The 1099-INT instructions read here are the January 2024 revision (combined with Form 1099-OID), which is the edition irs.gov shows as current for those forms. The 1099-B instructions read here are the 2026 edition on irs.gov. The headings in the tables are the IRS’s own wording from those instruction files. The 1099-B list covers the boxes that have a page here, not every box on the form. None of the three files carries a year-by-year history of the boxes, so this set has no history table.

Forms people mix these up with

A withdrawal from an IRA or 401(k) is reported on Form 1099-R, not these forms. Its distribution codes are on the Form 1099-R Box 7 codes page.

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.