Q. Does SHE report the 1099-DIV income on her taxes, or do I report it on my own taxes or does it not need to be reported since it's a low amount?
A. She reports it on her tax return.
If that was her only income, it would not be enough to have to report (less than $1100 unearned income). But, since she must file to get a refund on her withheld taxes, she must include ALL her income on her tax return.
