Pub. 17, Chapter 9 - Dividends & Other Corporate Distributions
        Reporting dividends on Schedule B. Report
          in Part II of Schedule B (Form 1040) only ordinary dividends, not capital
          gain distributions or nontaxable distributions. For more information,
          see How To Report Dividend Income, later.
        Foreign-source income. If you are a U.S. citizen
          with investment income from sources outside the United States (foreign
          income), you must report all that income on your tax return unless it
          is exempt by U.S. law. This is true whether you reside inside or outside
          the United States and whether or not you receive a Form 1099 from the
          foreign payer.
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