(a) Requirement of reporting—(1) In general. An information return on Form 1099 shall be made under section 6042(a) by—(a) [Reserved] For further guidance, see §1.6042–2(a). (a) In general. Except as provided in paragraph (b) of this section, the term dividend for purposes of this section and §§1.6042–2 and 1.6042–4 means the amounts described in the following paragraphs (a) (1) through (3) of this section—(a) through (b)(1)(ii) [Reserved] For further guidance, see §1.6042–3(a) through (b)(1)(ii). (a) Requirement. A person required to make an information return under section 6042(a)(1) and §1.6042–2 must furnish a statement to each recipient whose identifying number is required to be shown on the related information return for dividend payments.