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.