File Form 1099-DIV, Dividends and Distributions, for each person:
- To whom you have paid dividends (including capital gain dividends and exempt-interest 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.