Taxpayers who received dividends during the year should receive a 1099-DIV with details of the distributions by January 31st for the year just passed. This form lists all taxable dividends, long-term capital gain distributions, non-dividend distributions, and certain investment expenses, foreign tax paid, and tax-exempt interest dividends and private activity bond interest dividends (mainly from mutual funds or other regulated investment companies). Please note that if the amount earned during the year is less than $10, the 1099-DIV may not be furnished, however, this income must still be reported on your return.