In this example, how does the daughter report her amount of dividends on her 1040? Specifically, what does she list as the payer (the received from box on the 1040) -- the corporation that send the dividends to her father? Or her father?
Also, there seems to be no way at the moment for the example father to send the required 1099-DIV to the IRS to report the daughter's share of the dividends. The General Instructions publication specifically says that the online 1099-DIV copy A form (which is red, not black) is not scannable, so cannot be printed and mailed to the IRS; in fact, there is a penalty for doing so. There is a way of ordering the forms from the IRS, but that takes 45 days & the national distribution center is currently closed (presumably because of coronavirus). There is a way of electronically submitting the forms, but one has to apply for permission to do that, and that method does not seem intended for a one-time filer of these forms. The toll-free IRS help line has an automated message indicates that live voice help is not currently available (presumably because of coronavirus). As far as I can tell, there is no way, currently, of complying with reporting requirements. Perhaps I misunderstood? Perhaps the father is not required to send the IRS a 1099-DIV for his daughter's share?
