Nominee

Nominee means:
any payee who is not the actual owner of a dividend or interest payment, but would be required to furnish his or her identifying number to the payor. Any person who receives dividend or interest payments as a nominee and who makes payments of the dividends or interest totaling $10 or more to another person during a calendar year must file Former Federal Tax Form (check here if the Form is current) 1099-DIV or Former Federal Tax Form (check here if the Form is current) 1099-INT.

See Dividend in the American Legal Encyclopedia and Dividend in the World Legal Encyclopedia.

See Tax Forms in the Encyclopedia.