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Form 1099, Interest and Dividends

Feb. 7, 2002

The federal tax laws require brokerage firms, mutual funds, companies, and other entities to report on Form 1099 all interest or dividends they have paid to investors during the previous tax year. The Forms-Form 1099-INT for interest income and Form 1099-DIV for dividends-are supposed to be sent to investors by the end of January.

If you have not received a Form 1099, you should ask your broker, the mutual fund, or the company to send you the Form. Similarly, if the Form contains incorrect information, you should ask for a corrected Form. If corrected, the FORM should be marked "CORRECTED." If your broker, the mutual fund, or the company won't send you a Form or refuses to change the mistaken information, you can send us your complaint using our online complaint form.

For more information about Form 1099, please visit the website of the Internal Revenue Service, where you can read about Interest Income and Dividends and Other Corporate Distributions. You can also reach the IRS on its toll-free number at 1-800-829-1040.


We have provided this information as a service to investors.  It is neither a legal interpretation nor a statement of SEC policy.  If you have questions concerning the meaning or application of a particular law or rule, please consult with an attorney who specializes in securities law.

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