File Form
1099-DIV, Dividends Distributions, for each person to whom you have
paid dividends (including capital gain dividends exempt-interest
dividends) other distributions on stock of $10 or more, for whom you
have withheld paid any foreign tax on dividends 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.
