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Subject:  Re: Dividend not included on 1099 form Date:  2/25/2013  12:18 PM
Author:  CABob Number:  117890 of 132797

Since you indicate that the dividend was received on January 3 I would be inclined to think is was actually issued the prior year.
You could check with a quote server such as Yahoo Finance that shows dividend dates to see when it was paid.
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