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The 1099-DIV needs to be sent to the recipient by January 31, 2018.
Per IRS' instructions "Due dates. Furnish Copy B of this form to the recipient
by January 31, 2018." See the link below, last page of PDF, under instructions for payer.
Just to clarify for future readers, your mutual fund company is correct and the respondent below is incorrect. For 1099-MISC that report non-employee compensation, the date is Jan. 31. For other types of 1099, including those from investment companies, the deadline is mid February.
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