Pub. 17, Chapter 9 - Dividends & Other Corporate Distributions
Reporting dividends on Schedule B. Report
in Part II of Schedule B (Form 1040) only ordinary dividends, not capital
gain distributions or nontaxable distributions. For more information,
see How To Report Dividend Income, later.
Foreign-source income. If you are a U.S. citizen
with investment income from sources outside the United States (foreign
income), you must report all that income on your tax return unless it
is exempt by U.S. law. This is true whether you reside inside or outside
the United States and whether or not you receive a Form 1099 from the
foreign payer.
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