533. What are the reporting requirements under JGTRRA 2003?polearyrcline202014-07-25T18:15:00Z2014-07-25T18:15:00Z196551The National Underwriter Company4164614533. What are the reporting requirements under JGTRRA 2003? Boxes have been added to Form 1099-DIV to allow for the reporting of qualified dividends (Box 1b) and post-May 5, 2003 capital gain distributions (Box 2b). Likewise, boxes have also been added to Form 1099-B for reporting post-May 5, 2003 profits or losses from regulated futures or currency contracts.See Announcement 2003-55, 2003-38 IRB 597. Payments made in lieu of dividends (“substitute payments”) are not eligible for the lower rates applicable to qualified dividends.H.R. Rep. No. 108-94, 108th Cong., 1st Sess. 31 n. 36 (2003). For the information reporting requirements for such payments, see Notice 2003-67;2003-40 IRB 752. Announcement 2003-75;2003-49 IRB 1195. Treas. Reg. §1.6045-2(a)(3)(i); TD 9103.68 Fed. Reg.74847 (12-29-2003).