Introduction

This chapter discusses the tax treatment of:

• Ordinary dividends,
• Capital gain distributions,
• Nontaxable distributions, and
• Other distributions you may receive from a corporation or a mutual fund.

This chapter also explains how to report dividend income on your tax return.

Dividends are distributions of money, stock, or other property paid to you by a corporation. You also may receive dividends through a partnership, an estate, a trust, or an association that is taxed as a corporation. However, some amounts you receive that are called dividends are actually interest income. (See Dividends that are actually interest under Taxable Interest in chapter 8.)

Most distributions that you receive are paid in cash (or check). However, you may receive more stock, stock rights, other property, or services. These distributions are also discussed in this chapter.

Publication
• 514 - Foreign Tax Credit for Individuals
• 550 - Investment Income and Expenses
• 564 - Mutual Fund Distributions

Form (and Instructions)
• Schedule B (Form 1040) - Interest and Ordinary Dividends
• Schedule 1 (Form 1040A) - Interest and Ordinary Dividends for Form 1040A Filers

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