If a taxpayer receives a Form 1099-DIV with an amount in box 2a, and there are no amounts in boxes 2b, 2c, or 2d of any Forms 1099-DIV, and the taxpayer is not required to file Schedule D for any other reason, then the capital gain distribution is reported:

Select one:

a. As ordinary dividends on Form 1040, line 3b.

b. As capital gain directly on Form 1040, line 7.

c. As capital gain on Schedule D, line 13.

d. As qualified dividends on Form 1040, line 3a.