*Letters

SIA Submits Comments to the IRS on Extending the Due Date for Form 1099

Published on:
December 4, 2003

The Securities Industry Association (SIA)* provides comments to the Internal Revenue Service (IRS)on extending the due date for Form 1099. SIA requests that the IRS grant securities firms an extension of the due date for providing 2003 Forms 1099 to customers from January 31, 2004 to February 28, 2004. This extension is urgently needed in order to greatly reduce the number of corrected Forms 1099-DIV that will need to be provided to customers by securities firms and other nominees reportingdividend distributions as qualified or non-qualified dividend income under the Jobs and Growth Tax Reconciliation Act of 2003.

*SIFMA is the product of a merger between the Securities Industry Association (SIA) and The Bond Market Association (TBMA) in 2006.

Details

Download

More Content

  • Letters
    Oct 22, 2026

    Treasury/IRS Notice 2026-49: Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers

    SIFMA supports modernizing retirement plan rollovers through standardized electronic processes, fraud safeguards and appropriate implementation timelines.
  • Amicus Briefs
    Oct 21, 2026

    In re USD LIBOR Litigation

  • Letters
    Oct 20, 2026

    SEC’s Proposed Rule Regulation Crypto Assets

    SIFMA and SIFMA AMG provide recommendations to the SEC on its proposed crypto asset regulation, addressing regulatory clarity, implementation and investor protection.

Get the latest trends, stats, and research on financial markets and securities.