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After teaching income tax prep courses for several years AND as an EA   I can say with certainty that the cap gains reported on a 1099-DIV  are considered LONG TERM and are reported on the Sch D in the LONG TERM cap gains section line 13 ... if no Sch D is otherwise required then this amount is reported directly on the 1040 line 7 ...  there is no such thing as SHORT term cap gains reported  on a 1099-DIV ... they are simply non qualifying dividends.  That is why the total dividends paid out and the amount of those dividends that QUALIFY for special tax treatment can be different amounts ... not all of the dividends reported in box 1 are qualified for special tax treatment.