Now, D here stands for debt; a minute ago I was using Div to stand for dividends.

这里D代表着债务,之前我曾用Div来代表股利

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After, the accountant is hired, they would need to buy software to file the 1099-DIV returns.

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MLPs, which, by the way, are eligible for inclusion in DIV, are another perfect example of this.

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And just like a form 1099-MISC or 1099-DIV, those statements also need to be furnished to the payee.

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