I did not receive my dividend, do I still have to report it?

[minimenema]

My Alaska permanent fund dividend

[DawnC0]

It depends on why you didn't receive it.  If you didn't qualify, then no, you don't have to report it.  However, if it was garnished, you do.  Even if part or all of your dividend was garnished, the entire amount of the dividend must be reported as taxable income. If you fail to report the PFD on your federal income tax return, a negligence penalty or other sanctions may be imposed on you.  You can check your status here.  If you do get an Alaskan PFD, this is how you report your 1099:

https://ttlc.intuit.com/replies/4000868

Alaska PFD