Should I (how do I) declare 1099-misc (box 4 federal income tax withheld) of $5 from a 1099 information return statement from my credit card company? didnt get 1099 form

In general, income items of less than $10 can be omitted from your Federal tax return.

If there is an issue, you will hear from the IRS in two to three months, revising your original return. This happens fairly often for unreported income. The IRS will recalculate the tax you owe and send you a bill, or issue a refund.