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From a post by MacUser22:

__________________________________________

Per the IRS 1099-DIV instructions:

 

Note. Only RICs and REITs should complete boxes 2e and 2f.
Boxes 2e and 2f do not need to be completed for recipients that
are U.S. individuals.

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*