@pk, Thank you for your answer.
Yes, I am reporting the US income and taxes on my home country tax return, and I am familiar with the tax treaty between the countries. My question was only regarding the US tax return. You are suggesting that while I enter the dividends paid (from 1099-DIV), on 1040NR Schedule NEC, I should not enter the foreign tax paid (also from 1099-DIV) anywhere in my US return. That answers my question.
You wrote: "you will have to recognize the "foreign source" income and the "foreign taxes" paid when you file tax return for your home country and under the rules of any treaties that may exist between your country and those countries involved." The problem is that the foreign tax paid, listed on 1099-DIV box 7, does not detail "those countries involved", i.e., does not list to which countries the tax was paid (as far as I can see). Anyway, that is a separate issue, pertaining to my home country tax return.
