Level 12
01-31-2020
09:42 AM
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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.