United Microelectronics Corp (ADR) (UMC) Description. An independent semiconductor foundries whose primary business is the manufacture, or 'fabrication', of semiconductors, sometimes called 'chips' or 'integrated circuits', for others. Website: http://www.umc.com/.
The 1099-DIV is the tax form that you receive from each company that sends you dividends (or with whom youâve started a DRIP plan) if it paid you $10 or more in dividends or withheld any taxes from your dividends (or if the company was liquidated and you received a liquidating distribution).
Corporate Tax Return Reporting. You report the fees you paid your directors on Line 26 of Form 1120, U.S. Corporate Income Tax Return. Line 26 is used for other expenses not previously listed on the tax return.