BOX 1B QUALIFIED DIVIDEND EVALUATION CHECKLIST
Filing Year: 2026
Reviewer / Department:
Date of Review:

1. SECURITY-LEVEL QUALIFICATION
[ ] Domestic corporation status verified.
[ ] Qualified foreign corporation status verified (treaty, U.S. possession, or readily tradable).
[ ] RIC/REIT specific qualification percentages obtained and loaded.
[ ] Excluded entities (e.g., credit unions, specific co-ops) mapped to ordinary interest (1099-INT) where applicable.

2. TRANSACTION FILTERING
[ ] Substitute payments in lieu of dividends identified.
[ ] Substitute payments routed to Form 1099-MISC Box 8.
[ ] Reinvested dividends correctly included in total dividend mapping.

3. HIERARCHY AND SYSTEM MAPPING
[ ] Box 1b is configured as a subset of Box 1a.
[ ] System logic prevents Box 1b from exceeding Box 1a.
[ ] System logic prevents negative amounts in Box 1b.

4. HOLDING PERIOD & COMPLIANCE
[ ] Impracticality standard documented for general retail accounts.
[ ] Managed accounts with fully tracked hedging evaluated (if required by firm policy).
[ ] Customer support scripts updated to explain difference between issuer reporting and individual tax liability.

5. EXCEPTIONS / NOTES
Note any delayed January payments from RICs/REITs that must map to the prior reporting year:
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