I made a valid mark-to-market election for 2022. I had some losses which I will report on form 4797. However, in that same account, I also received some dividend income. Where and how do I report that dividend income? Thanks.

[Anonymous_]

It's still investment income (reported on Schedule B if required, but otherwise reported as if the election did not exist).

[TraderActive]

Thank you for your response.  Much appreciated.