Ordinary Dividends
Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 3b. This amount should be shown in box 1a of Form(s) 1099-DIV. If you are including your child’s ordinary dividends in the total on line 3b, check box 2 on line 3c. For more information, see the Instructions for Form 8814.
You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.