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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.
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).
I posted the previous message and was replying to the original message in this thread which stated that Box 8 and Box 9 of the 1099-DIV were used. I see that my post was not linked to the original post. Sorry for the confusion.
Also, I should mention that a liquidating distribution is not taxable to an S Corp. It is taxable to the Shareholder if the distribution exceeds his basis in his stock. That would create a gain which is reportable on the Shareholder's Form 1040, Schedule D and on Form 8949.
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