### Question
What is the definition of reported interest related dividend amount?


### Answer
The definition of **reported interest related dividend amount** is as follows in *26 U.S.C. § 871*:

> the amount reported to its shareholders under clause (i) as an interest related dividend

#### Citation:
  - *26 U.S.C. § 871*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subpart A-Nonresident Alien Individuals**

