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IRS.gov Website
Publication 17
taxmap/pub17/p17-040.htm#en_us_publink1000171620

Other Distributions(p67)

rule
You may receive any of the following distributions during the year.
taxmap/pub17/p17-040.htm#en_us_publink1000171621

Exempt-interest dividends.(p67)

rule
Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. Exempt-interest dividends should be shown in box 10 of Form 1099-DIV.
taxmap/pub17/p17-040.htm#en_us_publink1000171622
Information reporting requirement. (p67)
Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file a return. This is an information reporting requirement and does not change the exempt-interest dividends to taxable income.
taxmap/pub17/p17-040.htm#en_us_publink1000171623
Alternative minimum tax treatment. (p67)
Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. See Alternative Minimum Tax (AMT) in chapter 30 for more information.
taxmap/pub17/p17-040.htm#en_us_publink1000171625

Dividends on insurance policies. (p67)

rule
Insurance policy dividends the insurer keeps and uses to pay your premiums are not taxable. However, you must report as taxable interest income the interest that is paid or credited on dividends left with the insurance company.
If dividends on an insurance contract (other than a modified endowment contract) are distributed to you, they are a partial return of the premiums you paid. Do not include them in your gross income until they are more than the total of all net premiums you paid for the contract. Report any taxable distributions on insurance policies on Form 1040, line 21.
taxmap/pub17/p17-040.htm#en_us_publink1000171626

Dividends on veterans' insurance. (p67)

rule
Dividends you receive on veterans' insurance policies are not taxable. In addition, interest on dividends left with the Department of Veterans Affairs is not taxable.
taxmap/pub17/p17-040.htm#en_us_publink1000171627

Patronage dividends. (p67)

rule
Generally, patronage dividends you receive in money from a cooperative organization are included in your income.
Do not include in your income patronage dividends you receive on:
These rules are the same whether the cooperative paying the dividend is a taxable or tax-exempt cooperative.
taxmap/pub17/p17-040.htm#en_us_publink1000171628

Alaska Permanent Fund dividends. (p67)

rule
Do not report these amounts as dividends. Instead, report these amounts on Form 1040, line 21; Form 1040A, line 13; or Form 1040EZ, line 3.