I can't determine when this message was posted but there are a couple of statements in this post which may be misleading. A liquidating distribution can come from an S Corporation in which case a 1099-DIV is issued by the corporation. An S Corp does not issue a 1099-B as a broker does. The S Corp puts the liquidating distribution (sometimes called a dividend) in either Box 9 or Box 10 of the 1099-DIV depending on whether the distribution is in cash (Box 9) or in property (Box 10).
