Line 10 of Form 1040 is Qualified Business Income deduction, which is calculated on Form 8995 or Form 8995-A.
In addition to a traditional business, QBI is also:
- Qualified REIT dividends.
- Qualified PTP income or loss.
- Income from K-1 forms.
- Rental income, if certain requirements are met.
Since you also mentioned line 5 of 1099-DIV, if you have a figure there, that is what is triggering the QBI deduction. To see how it was calculated, just take a look at Form 8995 or 8995-A,