"Form 1099-DIV" is the IRS form usually sent by financial institutions to investors and to the IRS to report an investor's taxable dividends and capital gains (the increase in an investment's value from the time it was purchased to the time the investor sold it) for the tax year. The form includes taxes paid as well as capital gains and dividends, and it is used by investors to prepare tax returns on which they must report such investment income. The Form 1099-DIV can be found at www.irs.gov.