Thank you for that response.  I guess what I am wondering is, is that the right way to treat it?  Those have never been considered "foreign income" before.  I could see the argument either way I guess.  Since those sales actually occur in securities accounts that are located within the US, is that really foreign income?  It never leaves the border.  Dividends are different because they originate in a foreign country and so they take their "cut" before it leaves there.  

Your thoughts?

I have probably 25 - 30 1099's.  So for one thing, I wouldn't even know if some of them are foreign companies.  And the cost associated with ME having to do that would be outrageous!  I have contacted the brokers and asked them to talk to their tax people about it to see what they say.