Where do I enter Section 897 Capital Gains reported on my 1099-DIV box 2f?

It depends. If you are a United States Citizen you do not need to complete that box.

The IRS Instructions for Form 1099-DIV show the following information (page 3).

'Section 897 gain. If a regulated investment company (RIC) described in section 897(h)(4) (A)(ii) or a real estate investment trust (REIT) disposes of a United States Real Property Interest (USRPI) at a gain, any distributions made to the extent attributable to such gain shall be treated as gain recognized by the recipient from the disposition of a USRPI (that is, the look-through rule).

If any part of the ordinary dividend reported in box 1a or capital gain distributions reported in box 2a is attributable to section 897 gains, report that gain in box 2e and box 2f, respectively. See section 897 for the definition of USRPI and the exceptions to the look-through rule.

Note. Only RICs and (REITs) should complete boxes 2e and 2f. Boxes 2e and 2f do not need to be completed for recipients that are U.S. individuals.

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