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Form 1099 Dividends and Distributions is an IRS form that is used to report dividends and other distributions payments to investors. Dividends reported on forms can include dividends paid, capital gains dividends and exempt-interest dividends.
Form 1099 Miscellaneous is an IRS tax form that is used to report payments made to contractor by a business entity. Payments reported on forms can include rent, royalty, prizes and awards and substitute payments in lieu of dividends.