General question about interest and dividends

I am working on my son's taxes.  He is young, but had a small brokerage account with TD Ameritrade.  Last year he had $9.12 in dividends from Ameritrade prior to the consolidation with Schwab.  He also had about $.25 in interest.

 

After the merger, he received a $3.12 dividend from Schwab and $.10 in interest from Schwab.

 

Neither company issued him a  1099-Composite.  I have read elsewhere he needs to report all income, and I have no issue with putting this in as it makes less than $1 difference in his taxes.  I'm assuming the Dividends from the stock (CISCO) would be qualified.

 

What is general practice for something like this?  Ignore the small amount of income, or report it and treat the dividends as qualified?  His taxes are pretty straight forward, he doesn't itemize and rents an apartment, so all of his income is W2 and a small amount of interest at his bank (reported on 1099-INT).