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 Previous Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Instructions for Schedule B, Interest and Ordinary Dividends Next Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Part III. Foreign Accounts and Trusts
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Part II. Ordinary |  |
 | You may have to file Form 5471 if, in 2008, you were an officer or director of a foreign corporation. You may also have to file Form 5471 if, in 2008, you owned 10% or more of the total (a) value of a foreign corporation's stock, or (b) combined voting power of all classes of a foreign corporation's stock with voting rights. For details, see Form 5471 and its instructions. |
Line 5(p14) | |
Ordinary Dividends(p14) | |
Nominees(p14) | |
Nominee Distributionand show the total ordinary dividends you received as a nominee. Subtract this amount from the subtotal and enter the result on line 6.
| If you received dividends as a nominee, you must give the actual owner a Form 1099-DIV unless the owner is your spouse. You must also file a Form 1096 and a Form 1099-DIV with the IRS. For more details, see the General Instructions for Forms 1099, 1098, 5498, and W-2G and the Instructions for Form 1099-DIV. |
Previous Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Instructions for Schedule B, Interest and Ordinary DividendsNext Page: Instructions for Schedules A & B (Form 1040), Itemized Deductions and Interest & Ordinary Dividends - Part III. Foreign Accounts and Trusts
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