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1099-DIV Section 897 ordinary dividend

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    1099-DIV Section 897 ordinary dividend

    Anyone out there dealt with an amount in 1099-DIV Box 2e representing Section 897 ordinary dividend?
    The 1099-DIV was issued by a REIT. Where would this go on the 1040?

    #2

    Form 1099-DIV (Rev. January 2022) - Internal Revenue Service

    https://www.irs.gov › pub › irs-pdf › f1099div

    Note: Boxes 2e and 2f apply only to foreign persons and entities whose income maintains its character when passed through or distributed to its direct or. [and there it stopped...]

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