The non-dividend distributions should not be included in ordinary dividends. Based on your scenario, on your 1099-DIV, you should have $100 in Box 1a, $100 in Box 1b, and $100 in Box 3. If you have something else, there is an error on your 1099-DIV. I would enter it the way I described. If you receive a letter from the IRS, you can respond with the detail of the dividend activity from your 1099-Composite.
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