ISSUER 1099-DIV DATA RECONCILIATION CHECKLIST
Reporting Year: 2026
Prepared By:
Date Reviewed:
Account/Entity Scope:

DATA EXTRACTION
[ ] Gross distribution ledger extracted and tied to general ledger balances.
[ ] Corporate actions classification document obtained for the reporting period.
[ ] Withholding tax ledgers (federal backup withholding) extracted.

PRIMARY FIELD MAPPING
[ ] Box 1a: Total ordinary dividends mapped (includes net short-term gains).
[ ] Box 2a: Total capital gain distributions mapped.
[ ] Box 3: Nondividend distributions mapped.
[ ] Box 9/10: Liquidation distributions mapped (if applicable).

SUBSET FIELD LOGIC CHECKS (Must not exceed parent box)
[ ] Box 1b (Qualified) <= Box 1a
[ ] Box 2e (Sec 897 Ordinary) <= Box 1a
[ ] Box 5 (Sec 199A) <= Box 1a
[ ] Box 6 (Investment Expenses) <= Box 1a
[ ] Box 2b (Unrecaptured Sec 1250) <= Box 2a
[ ] Box 2c (Sec 1202 Gain) <= Box 2a
[ ] Box 2d (Collectibles) <= Box 2a
[ ] Box 2f (Sec 897 Capital) <= Box 2a

WITHHOLDING & TAXES
[ ] Box 4: Backup withholding mapped correctly, not netted against Box 1a/2a.
[ ] Box 7: Foreign tax paid mapped correctly.

FINAL TRANSMISSION PREP
[ ] Control totals run for all boxes across transmission batch.
[ ] TINs populated fully for IRS file; truncated logic applied for payee copies.
[ ] Approval signed off for IRIS upload.