Since you did receive a 1099-MISC, the above instructions are the right way to enter the 1099-MISC as other income and not self-employment. Most dividends are reported on a 1099-DIV so this is a rare situation. It is entered in the 1099-MISC section, but you must indicate that it was derived from activities without a profit motive. If you answer Yes, to the intent to earn money question, the income will transfer to self-employment. If you enter it in the miscellaneous income section and answer No, to the intent to make money question, it will be reported the exact same way, but you won't be including the issuer's name and Federal ID number with your tax return.
Self-employment is usually reported in Box 7 (the IRS expects a Schedule C), whereas ''Other Income'' is reported in Box 3, and no Schedule C is required. @Labutin @jasonsbacon
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