Receiving a consolidated 1099, where do you report foreign income?

[Sorakairi89]

I have found the line where to report the foreign income tax, but is foreign income located in box 1a and 1b of 1099div?

[ThomasM125]

The foreign income would normally be included in the amounts listed on line 1 and/or 2 on form 1099-DIV, but it may not be equal to the full amount reported there. The foreign income will not be separately stated on the form 1099-DIV, but it may be listed in the attachments to the form.

[Sorakairi89]

So normally the foreign income is included with the total amount of normal income for line 1 and 2?

If so, does foreign income need to be reported seperately?

[ErnieS0]

Yes. Foreign income needs to be reported separately because not all your dividends include foreign income.

Your 1099 will have 1099-DIV detail showing which funds paid foreign tax. Find the funds that paid foreign tax. Then total the amount of dividends paid by those funds. That's your foreign income.