You report the $10 dividend exactly where all your other dividends -- the ones you got Forms 1099 for -- get reported. If you are using a tax preparation program such as TurboTax, you will be asked to generate a 1099-DIV form even though you will be getting one from RobinHood. This fake 1099 is not sent to the IRS by your tax preparation program if you are filing electronically, any more than your paper 1099 Forms need to be attached to your paper tax return; it is merely an internal document within the your tax preparation program that saves the programmers from writing a whole bunch of code to take into account this relatively rare situation.

You report the $10 dividend exactly where all your other dividends -- the ones you got Forms 1099 for -- get reported. If you are using a tax preparation program such as TurboTax, you will be asked to generate a 1099-DIV form even though you will not be getting one from RobinHood or from any other financial institution that paid you less than $10 in dividends. Such fake 1099-DIVs are not sent to the IRS by your tax there preparation program if you are filing electronically, any more than your paper 1099 Forms need to be attached to your paper tax return if you are filing a paper return; they are merely internal documents within the your tax preparation program that save the programmers from writing a whole bunch of code (and questions and answers) to guide the taxpayer into reporting all the dividend income in this relatively rare situation.