Update. The IRA trustee receiving the dividend payment said there was nothing they could do since they did not issue the dividend. The IRA trustee paying the dividend politely refused to take any action on my behalf to get the taxes refunded to them and issue a corrected 1099-DIV to me. Probably too much paper work! I spoke with the IRS. The agent told me I can claim the backup withholding taxes on my 2020 1040 form. When asked how I get the withheld taxes back into my respective IRA accounts, she said the optimal way was for the paying IRA trustee to initiate the appropriate action to get the taxes back and issue a corrected 1099; otherwise, she did not know of a direct method for me to get the withheld taxes back into the IRAs via standalone, separate actions. She said I could contribute to an IRA via the normal methods if I am eligible. She did point me to Publication 1281 Backup Withholding for Missing and Incorrect Names (82 pages) as a possible reference. I scanned it, but it appears any actions to resolve my particular issue would still require the payer trustee to take action.
