Rate this article

Form 1099-DIV

Dividends and Distributions

Access additional tax information related to the Form 1099-DIV

Why we send you this form:

We must report dividends and capital gains distributions paid on your mutual fund account. A fund earns capital gains when the portfolio manager sells a security held by the fund for a profit. Capital gains distributions are only paid from your mutual fund accounts that are taxed as regulated investment companies. Mutual fund accounts that are taxed as C Corporations – the Oppenheimer SteelPath funds for example are the only Oppenheimer mutual funds that are taxed as C Corporations – do not distribute capital gains.

You must report all distributions declared and paid - whether in cash or reinvested - on your tax return.  We will mail you the 1099-DIV by February 18, 2014.

Also reported on this form:
  • Federal income tax withheld from your distributions.  (See Box 4.)
  • Foreign taxes paid. If your fund invests overseas, a foreign government can tax your fund's earnings. Any foreign taxes that the fund pays abroad and reports in the U.S. may be deducted from your taxes or taken as a credit. (See Box 6.)
  • Exempt interest dividends. (See Box 10.)
Not on this form:

Dividend or capital gains distributions from:

  • Accounts held under a retirement plan. Retirement account distributions are not taxed until withdrawn (except for Roth IRA distributions which, generally, are not taxed). When you receive a distribution from a retirement account, you should receive Form 1099-R.
You may not receive this form if your:

Shares of Oppenheimer funds are not deposits or obligations of any bank, are not guaranteed by any bank, are not insured by the FDIC or any other agency, and involve investment risks, including the possible loss of the principal amount invested.

Before investing in any of the Oppenheimer funds, investors should carefully consider a fund's investment objectives, risks, charges and expenses. Fund prospectuses and summary prospectuses contain this and other information about the funds, and may be obtained by asking your financial advisor, visiting oppenheimerfunds.com, or calling 1.800.CALL OPP (225.5677). Read prospectuses and summary prospectuses carefully before investing.

Oppenheimer funds are distributed by OppenheimerFunds Distributor, Inc.
Two World Financial Center, 225 Liberty Street, New York, NY 10281-1008