I agree with the link that @Mike9241 provided to another similar question I responded to.
Additionally, IRS commentary on the 1099-DIV, state the following: Boxes 9 and 10 apply only to corporations in partial or complete liquidation.
In reviewing an IRS LB&I Transaction Unit discussion on partnership liquidating distributions, the discussion indicates that the liquidating distributions should be reported on the applicable K-1 line; cash or other property.
So in conclusion, the LLC liquidating distributions will be reported on Sch K and the applicable K-1.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
