As @coleen D3 stated earlier, the amount from Box 9 on that 1099DIV would be reported as a capital gain on a Sch D with the amount of Box 9 showing up as the sales price and the cost being 0 in your case because your initial investment was 0. Obviously, depending how long the period of time was from your initial investment( the date you started the company) till
the date you dissolved the company, you would categorize the gain as either short term or long term. See HERE . Liquidating Distributions Pg. 11.
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