Even if re-invested...it must be reported if the Financial institution provided a 1099-DIV. The entries are reported and entered on your tax return for "possible" taxation. Whether they are taxed or not depends on your total income, and how great your 1b and 2a values along with any other Capital gains.....because the lowest levels of Cap gains and Qualified Dividends are taxed at 0%. But that all depends on what else is on your tax return.
Only dividends and capital gains within a retirement account (IRA, 401k, TSP, etc) are not reported as income until actually removed.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
