I received $0.14 in dividends and as that is less than $10 I will not receive a 1099-DIV. However, the FAQ says I still need to report it. Where do I report it?

[VolvoGirl]

14 cents does not even round up to $1.  Just ignore it.  

[SteamTrain]

The issuers are only "required" to issue tax forms for amounts greater than $10.

But

Even if you don't get a form, you are supposed to report any amounts distributed that are 50 cents or greater.

A common example would checking account interest, which have pitifully low interest earning rates.  You may only get a dollar or two in interest during the year...it is most likely that no 1099-INT will be issued for that, but you are still supposed to report that interest (if 50 cents or higher) as a 1099-INT, from that bank, on your tax return.