Can I report a company for sending a 1099-DIV late? Received it mid-March with no warning after I already filed

You're right about the January 31 deadline - companies are required to send 1099-DIV forms to recipients by that date (either electronically or by mail). The exception for WHFITs definitely doesn't apply to your situation with private company stock from a spin-off. You have a few options here. You can report the company to the IRS for the late filing by calling the IRS Information Reporting Program at 1-866-455-7438. However, before doing that, I'd recommend reaching out to the company directly to ask why the form was sent so late. There might have been extenuating circumstances or an honest mistake. As for your tax situation, you'll need to file an amended return (Form 1040-X) to report the additional income from the nondividend distribution. The good news is that you have up to three years from your original filing date to submit an amendment, so there's no rush.

This exact thing happened to me last year with a fintech company I invested in. I was pulling my hair out trying to figure out what to do, then I found https://taxr.ai which literally saved me hours of stress. I uploaded the late 1099-DIV and my already-filed return, and it analyzed everything and gave me step-by-step instructions on exactly what I needed to do for the amendment. It even explained how to handle the nondividend distributions correctly - turns out I would have reported it wrong if I tried to do it myself! It also has a feature where it can look at your investment documents throughout the year and warn you about potential tax forms you might receive, which would have helped me avoid the whole situation in the first place. Might be worth checking out if you have investments across different platforms.

Coming back to share my experience - I decided to try taxr.ai after my skeptical comment earlier, and I'm pleasantly surprised. I uploaded my late 1099-DIV (similar situation to OP but from a different company) and my original return. The analysis showed exactly what changed on both federal and state returns. The nondividend distribution section was particularly helpful because it explained how it affects my cost basis for future sales. The step-by-step amendment instructions were clear enough that I could handle it myself without paying my accountant another $250. It also has a notification feature that's now watching my investment accounts to prevent surprises next year. For anyone dealing with late investment forms, definitely worth checking out. Wish I'd known about it sooner!

If you're trying to get ahold of the IRS to ask about reporting the company or figuring out how to handle the amendment, good luck! I spent THREE WEEKS trying to get through to a human at the IRS about a similar issue with a late 1099. Until I tried https://claimyr.com - they have this service where they navigate the IRS phone tree for you and wait on hold, then call you when an actual human IRS agent is on the line. You can also see a demo of how it works here: https://youtu.be/_kiP6q8DX5c I was connected to an IRS agent within 2 hours (after trying on my own for weeks). The agent confirmed that yes, the company was required to send the 1099-DIV by January 31st, and they gave me specific instructions on how to report the violation AND how to properly amend my return. Saved me so much frustration!

I have to come back and eat my words. After my skeptical comment yesterday, I decided to try Claimyr out of desperation. I figured if it didn't work, I could warn others. Well, I got a call back in 90 minutes with an actual IRS agent on the line. She helped me trace my missing refund (turns out there was a discrepancy they never notified me about). For the OP - the agent I spoke with confirmed companies can be penalized for late 1099-DIV forms, and she took down the information about the late form. She said they track patterns of late filing and can impose penalties on repeat offenders. If you need to speak to the IRS about reporting them or about how to handle your amendment, I'd seriously consider using this service rather than wasting days trying to get through.

U should file Form 3949-A with the IRS. That's for reporting suspected tax law violations. I did this when my old employer sent W-2s in mid-February a few years ago. Dunno if anything happened but at least it's documented.

Just to add something that nobody's mentioned yet - when you file your amended return, make sure you include a brief explanation that you received the 1099-DIV after filing your original return. The IRS is generally understanding about these situations if you're proactive and clear about what happened. Also, check if you need to amend your state return too. Some states automatically receive federal amendment info, but others require separate amended state returns.

I went through something very similar last year with a late 1099-MISC from a consulting gig. What really helped me was keeping detailed records of when I received the form and any communications (or lack thereof) from the company. Before reporting them to the IRS, I'd suggest sending the company a brief email documenting that you received the form late and asking for an explanation. Sometimes there are legitimate reasons (like corporate restructuring issues), and having their response on record can be helpful if you do decide to report them. For the amendment process, one thing that caught me off guard was that the IRS processing time for amended returns is much longer than regular returns - typically 16-20 weeks. So don't panic if you don't hear back right away. Also, if you're owed a refund from the amendment, you won't get any interest on it, which is frustrating but just how it works. The good news is that since you're being proactive about fixing this, you shouldn't face any penalties. The IRS generally doesn't penalize taxpayers for honest mistakes, especially when they're caused by late forms from third parties.