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What is the purpose of using form 1099-div when filing an income tax, who prepares the form 1099 div, what is being reported on the

What is the purpose of using form 1099-div when filing an income tax, who prepares the form 1099 div, what is being reported on the form 1099-div, as an income tax preparer when is the form 1099-div need to be given to the person to file her tax, and receiving the INT what does the tax filer do with the form, what amount should be inputted on the form 1099-div numbers 1a, 1b, 2a, 4. Address who is responsible for filing the form 1099-div, under what circumstances is the form 1099-divrequired to be filed, how's the amount reported on the form, the deadline for filing such form.Should also address the taxpayer's requirements for reporting the income on the form:schedule (if needed), type of income, taxable/nontaxable, etc.

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