Is interest the same as dividends?

[baldietax]

no - in short, Interest is reported on 1099-INT; Dividends are reported on 1099-DIV.  Dividends can often be designated as 'qualified' (the amount of 1099-DIV Box 1b which is included in Box 1a) which are taxed at long term capital gains rates - this applies to most equities (with exceptions e.g. REITs), whereas dividends paid by a money market fund for example will be entirely 'ordinary'.

Both 'interest' and 'ordinary dividends' will be taxed the same as ordinary income.