Instructions for Form 1099-DIV (Rev. January 2024)
https://www.irs.gov/pub/irs-pdf/i1099div.pdf
WEBSection 897 gain. RICs and REITs should report any section 897 gains on the sale of U.S. real property interests (USRPI) in box 2e and box 2f. For further information, see Section 897 gain, later. Online fillable Copies 1, B, and 2. To ease statement furnishing requirements, Copies 1, B, and 2 are fillable online in a PDF format, available at ...
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