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Based on other questions/answers I'd seen, I thought that reinvested dividends within an ESPP are treated like normal stock since they aren't discounted.  The regular ESPP shares are indicated with the 1099-B Cost or Other Basis with an (e) indicating ESPP, but the dividends are not.  Given this, should I still follow the ESPP interview for the dividends?  I think I did initially, but reconsidered since they weren't regular ESPP shares.