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).
This document splits out the types of dividends you received as follows: 1  Box 1a â Total Ordinary Dividends: All ordinary dividends are reported here. 2  Box 1b â Qualified Dividends: Your qualified dividends are taxed at long-term capital gains rates instead of ordinary income tax rates.