PhoebeRoberts
Level 12
Level 12

Form 1099-DIV contains no Box 6c. 

Assuming what you're asking about is payments in lieu of dividends, I believe the appropriate presentation is Schedule 1 Line 8 (Other income, what used to be Line 21), not subject to SE tax, subject to NIIT. You get the same tax answer with fewer Lacerte entries by calling it non-qualified dividends.