1099-DIV Due Date 2027: When Non-Traded REITs, BDCs and Interval Funds Send Theirs (17 Funds Checked)

The deadline, and why it is February 1 in 2027

The IRS General Instructions for Certain Information Returns set one recipient date for most 1099s and a later one for brokers. For tax year 2025 they read: “Generally, you must furnish Forms 1098, 1099, 3921, 3922, and W-2G information by February 2, 2026.” Brokers get longer: the due date for Forms 1099-B “is February 17, 2026. This also applies to statements furnished as part of a consolidated reporting statement.” Both dates are January 31 and February 15 pushed by the weekend and holiday rule: “If the regular due date falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, furnish by the next business day.”

The same rule on the 2027 calendar (our arithmetic): January 31, 2027 is a Sunday, so the 1099-DIV date is Monday, February 1, 2027. February 15, 2027 is the third Monday in February, which 5 U.S.C. 6103 names as “Washington's Birthday”, so the consolidated statement date is Tuesday, February 16, 2027. A form counts as on time when it is “mailed, or, with respect to electronic recipient statements, posted to a website, on or before the due date”, so “furnished” can mean a PDF in your investor portal, not paper in your mailbox.

The IRS sets a $10 floor (“$10 or more, except $600 or more for liquidations”), so a small position may not get a form at all; the income is still taxable. Funds that miss the date face the section 6722 penalty: $340 per statement for statements due in 2027 at payers with more than $5 million of receipts (Rev. Proc. 2025-32).

What 17 funds say about when your 1099-DIV comes

Non-traded REIT and BDC prospectuses have a standard question-and-answer section with one line on this. Most use the same wording: “we expect your IRS Form 1099-DIV tax information, if required, to be mailed by January 31 of each year.” Interval funds use different words, and none of the three we read gives a date. We read the most recent prospectus, post-effective amendment or offering circular of each fund on SEC EDGAR.

The split follows the structure (our reading). A REIT or BDC that pays its own distributions knows their size by December 31 and can commit to January 31. A fund that owns other funds, or REIT shares, depends on what those holdings report to it, and its prospectus avoids a date. Blue Owl Credit Income is the BDC exception: it promises a form “as promptly as possible after the end of each calendar year”. Even the funds that promise January 31 hedge: Apollo Debt Solutions says “The final determination of the tax character of distributions will not be made until we file Form 1099s for the tax year ending December 31, 2025”, which is why no fund can tell you in December how much of your distribution is return of capital. For how 2025 distributions were finally split at 21 non-traded REITs, see our Section 199A and return of capital table.

Why your 1099-DIV may come back corrected

SEI Carlyle Private Markets Fund puts the mechanism in one paragraph: “U.S. REITs in which the Fund invests often do not provide complete and final tax information to the Fund until after the time that the Fund issues a tax reporting statement.” As a result, the fund “may at times find it necessary to reclassify the amount and character of its distributions to you after it issues your tax reporting statement”, and “When such reclassification is necessary, the Fund (or its administrative agent) will send you a corrected, final Form 1099-DIV to reflect the reclassified information.” Its instruction to you: “If you receive a corrected Form 1099-DIV, use the information on this corrected form, and not the information on the previously issued tax reporting statement, in completing your tax returns.”

USQ Core Real Estate Fund, which “operates as an interval fund pursuant to Rule 23c-3”, says the same in fewer words: it “makes every effort to search for reclassified income to reduce the number of corrected forms mailed to you”, but “when necessary, you will receive a corrected Form 1099 to reflect reclassified information.” If you hold an interval fund that owns REITs or other funds, waiting until late February before filing costs little and can save an amended return.

Which box is which, briefly

The IRS instructions for Form 1099-DIV define the five boxes a REIT, BDC or interval fund holder sees most:

• Box 1a, total ordinary dividends, which includes the amounts in box 5.
• Box 1b, qualified dividends, “the portion of the dividends in box 1a that qualifies for the reduced capital gains rates”.
• Box 2a, total capital gain distributions (long-term), typically from properties a REIT sold.
• Box 3, nondividend distributions, return of capital: not taxed now, but it lowers your cost basis.
• Box 5, Section 199A dividends, “the qualified REIT dividends paid by a REIT or section 199A dividends paid by a RIC”; “This amount is included in the amount reported in box 1a.”

One timing rule surprises holders of monthly-paying funds. If a REIT or RIC declares a dividend in October, November or December for a record date in that month, “the dividends are treated as paid by the RIC or REIT and received by the recipients on December 31 of such year as long as the dividends are actually paid by the RIC or REIT during January of the following year.” The December 2026 distribution that lands in your account in January 2027 belongs on your 2026 form.

Other forms in the same envelope

• Form 1099-B if you sold shares back to the fund. BREIT's prospectus: “IRS regulations require us to determine and disclose on Form 1099-B the adjusted cost basis for shares of our stock sold or repurchased.” Brokers get until February 16, 2027 for it.
• Form 1042-S instead of a 1099-DIV for non-U.S. holders (BCRED: “in the case of non-U.S. shareholders, an annual IRS Form 1042-S”).
• Schedule K-1 only if the vehicle is a partnership. REITs, BDCs and interval funds are not; Fundrise moved its eFund holders away from K-1s after “overwhelming feedback from eFund shareholders indicating a preference to eliminate their Schedule K-1 tax filing in favor of a simpler IRS Form 1099”. Platform by platform, see our crowdfunding tax forms guide.

What a holder can do with this

• Mark February 1, 2027 for funds that mail directly (most non-traded REITs and BDCs, Fundrise, Arrived) and February 16, 2027 for shares held at a brokerage.
• If you own an interval fund or a fund of funds (our list of interval funds has them all), none of the three interval funds we read promises a date; wait for the corrected form window before filing, or be ready to amend.
• Keep every year's box 3. Return of capital lowers your basis and decides the gain or loss when you sell or tender; BREIT, for one, reports adjusted basis on the 1099-B for shares sold or repurchased.
• Check the January-paid December distribution is on the 2026 form, not missing from both years.
• If a 1099-DIV has not arrived by mid-February, look in the investor portal first: a statement posted there by the due date counts as furnished.

If your fund is a partnership and sends a K-1 instead, see when K-1s are due and when each fund says it will send them.

FAQ

Sources, read and saved on October 5, 2026: IRS General Instructions for Certain Information Returns (2025, irs.gov/instructions/i1099gi), Instructions for Form 1099-DIV (Rev. January 2024), Publication 15 (2026) and Rev. Proc. 2025-32 from irs.gov; 5 U.S.C. 6103 (Cornell LII); and SEC EDGAR filings of each fund named, with accession numbers in the CSV: BREIT 424B3 0001628280-25-037857; Brookfield REIT 424B3 0001628280-25-033971; EQT Exeter 424B3 0001193125-26-176725; Apollo Realty Income Solutions POS AM 0001193125-26-151244; Cantor Fitzgerald Income Trust POS AM 0001193125-26-159332; FS Credit Real Estate Income Trust 424B3 0001104659-26-069936; BCRED N-2 0001193125-26-198119; Apollo Debt Solutions BDC 486BPOS 0001193125-26-159295; Blue Owl Credit Income 486BPOS 0001628280-26-026116; Fundrise Equity REIT 253G2 0001104659-25-124817; Arrived SFR Genesis Fund 253G2 0001982615-26-000020; Arrived Debt Fund 253G2 0002007995-25-000050; 1st stREIT Office 253G2 0001104659-26-005114; Carlyle Tactical Private Credit Fund 486BPOS 0001193125-26-187221; CION Ares Diversified Credit Fund 486BPOS 0001104659-26-051754; Clarion Partners Real Estate Income Fund 486BPOS 0001193125-26-032305; SEI Carlyle Private Markets Fund N-2/A 0001104659-26-096046; USQ Core Real Estate Fund 424B3 0000894189-24-006178. The 2027 calendar dates and counts are our arithmetic. This is analysis of public documents, not investment, legal or tax advice.