On a traditional Form 1099-DIV, it’s to the left of box 10
(see 2017 Form
1099-DIV).
If you received a 1099-DIV statement (as opposed to the form
itself) from your payer, it should list “FATCA filing requirement,” and an “X” or
some other such affirmation next to it if there’s a FATCA filing
requirement. If “FATCA filing
requirement” isn’t listed, the payer isn’t indicating a requirement.