To report foreign dividend or
interest income, enter the information as though you had received a Form
1099-DIV or INT, but leave off the Payer's Federal Identification Number.
Note that if the
income is reported to you in foreign currency figures you would use the
exchange rate on the last day of the year when converting the foreign
figures.
You may need to file Schedule B, Interest and Ordinary Dividends, with your U.S. tax return. You may also need to file Form 8938, Statement of Specified Foreign Financial Assets. In some cases, you may need to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts.
Form 8938,
https://www.irs.gov/uac/form-8938-statement-of-foreign-financial-assets
Report of Foreign Bank and Financial Accounts (FBAR)
https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-a...
Seven Tax Tips about Reporting Foreign Income