Common examples of interest and dividend income include interest earned on a savings account and dividend earnings from stock and mutual funds.
Interest income is typically reported to you on Form 1099-INT (Interest) or Form 1099-OID (Original Issue Discount).
Dividend income is typically reported on Form 1099-DIV (Dividend).
You should receive one of these forms once your earnings have reached $10. However, all interest and dividend income is taxable on your return even if you don't receive one of these forms.