- 6 - instructions in this regard, however, cannot affect the operation of the tax statutes or petitioners’ obligations thereunder. See Casa De La Jolla Park, Inc. v. Commissioner, 94 T.C. 384, 396 (1990) (tax form instructions cannot be relied upon as authoritative sources of law). To reflect the foregoing, Decision will be entered for respondent. 7(...continued) Neither Form 1040 nor the instructions thereto expressly say that the amount of qualified dividends listed on line 9b should also be included among ordinary dividends on line 9a. Any confusion on this score is dispelled, however, by the instructions accompanying Form 1099-DIV, Dividends and Distributions, on which dividends are supposed to be reported to recipients. These instructions make clear that “Qualified dividends”, reported on Box 1b of the form, are a “portion” of the amount reported in box 1a as “Total ordinary dividends”. The recipient is directed to include the amount of “Total ordinary dividends” on line 9a of Form 1040.Page: Previous 1 2 3 4 5 6Last modified: March 27, 2008