Thank you everyone for your feedback all of your input was helpful!
As Fanfare suggested I do have a 1099-Div with an amount in box2a and nothing else to report on the schedule D. I will be completing the schedule D as suggested and forwarding this to the IRS.
@Mike9241
I suspect that this is a case where the IRS "Doesn't know it's own rules" as my return met both criteria that you laid out.
