The attached PDF file contains the IRS instructions for filing form 2009 1099-DIV

Excerpt:

Specific Instructions
File Form 1099-DIV, Dividends and Distributions, for each person: • To whom you have paid dividends (including capital gain dividends) and other distributions on stock of $10 or more, • For whom you have withheld and paid any foreign tax on dividends and other distributions on stock,
• For whom you have withheld any federal income tax on dividends under the backup withholding rules, or • To whom you have paid $600 or more as part of a liquidation.
Dividends
If you make a payment that may be a dividend but you are unable to determine whether any part of the payment is a dividend by the time you must file Form 1099-DIV, the entire payment must be reported as a dividend. See the regulations under section 6042 for a definition of dividends.
Exceptions
You are not required to report on Form 1099-DIV the following:
1. Taxable dividend distributions from life insurance contracts and employee stock ownership plans are reported on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

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