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How do you report dividends and other distributions in C corporations?

A corporation must file Form 1099-DIV, Dividends and Distributions, with the IRS for each shareholder to whom the corporation paid gross dividends of $10 or more during the calendar year. This form must be furnished by January 31 of the following year. 

However, corporations must also file Form 1096, Annual Summary and Transmittal, by February 28 of the year following the close of the calendar year in which the dividends or distributions were made. 

If non-dividend distributions were made to shareholders, then corporations should file Form 5452, Corporate Report of Nondividend Distributions. Depending if a business operates on either a calendar or financial tax year, corporations should file this form with their income tax returns. 


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