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).
Box 1a: Ordinary dividends reflecting the total amount of dividends paid to you; Box 1b: Qualified dividends â the portion of total dividends that qualify for the preferred capital gains tax rate; Box 3: Non-dividend distributions, which are a nontaxable return of capital; Dividends are typically ordinary unless a Form 1099-DIV states otherwise. You'll report dividend income on your tax return in the following places: 1  Ordinary dividends are reported on Line 9a of your Form 1040 or Form 1040A. 2  Qualified dividends are reported on Line 9b of your Form 1040 or 1040A.