How to Report Ordinary Dividends

Form 1099-DIV, Dividends and Distributions reports dividend income to the taxpayer and to the IRS.

Ordinary dividends are shown in box 1. Add the box 1 amounts from all the Forms 1099-DIV the taxpayer receives. If the taxpayer is married and the total for both spouses is:

• $1,500 or less, enter the total on line 9a of Form 1040A or 1040
  
  
• Over $1,500, complete either:
  
  
  • Schedule 1, Part II of Form 1040A, or
    
    
  • Schedule B, Part II of Form 1040