| 1099-DIV is for dividend income received. If either your total dividends or total interest income are over $1500, you report each item individually on schedule B of form 1040, and the total of the schedule is then carried over to page 1 of the form 1040. If the total dividends or total interest are not over $1500, either one, then you do not have to prepare schedule B, the total dividends would just be reported on line 9a, and 9b if their are any qualified dividend, which would be reported on the 1099-div.
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