I have a 1099 DIV form for a stock reinvestment plan. Is the amount considered a dividend or a stock not sold?

[VolvoGirl]

A reinvested dividend is taxable.  It is really 2 transactions,  you got a Dividend then you bought more shares.  Just like if they sent you a check and then you bought more shares. So be sure to add it to your cost basis when you sell the shares.