2026-01485Notice

IRS Asks for Thoughts on 1099-DIV Dividend Form

Published Date: 1/27/2026

Notice

Summary

The IRS wants your thoughts on how it collects info about dividends and distributions using Form 1099-DIV. If you or your business deal with dividends, this is your chance to help make the process easier and clearer. Send your comments by March 30, 2026, so the IRS can keep things fair without adding extra hassle or costs.

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

No Change to 1099‑DIV Collection

The IRS is extending its existing Form 1099‑DIV information collection with no changes to the collection itself. The agency estimates 110,115,626 respondents, about 28 minutes per respondent, and a total annual burden of 51,754,344 hours.

Comment Opportunity on Dividends Reporting

If you or your business deal with dividends and distributions, the IRS invites comments on Form 1099‑DIV and related information collection. Send written comments by March 30, 2026 (to Andrés Garcia at the IRS or by email to [email protected]) about burden, clarity, automation, or cost estimates.

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Key Dates

Published Date
Comments Due
1/27/2026
3/30/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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