Why do you conclude that? Line 2 says "enter the total amount of cash or property received?"
I do not think this is only related to portfolio interest/dividends passed thru from LLC investments/bank accounts., if that's what you're thinking.
Looking at the regulations Rev. 901.09 a "dividend" is amount distributed to members because of their owners from current or past profits.
It seems that the issue is whether the distribution is from profits (i.e. a dividend paid to owners) or from capital (non-taxable return of capital).
Glad you are aware of and below the BT and BET thresholds.
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