@nprofile1q...

I am not an accountant, but I have had something similar:

They count as foreign dividend income. There are a couple of thresholds for reporting and, if they're above a certain limit they get complicated. But there is a special section in the tax return for dividends that you need to complete.

If they were taxed in the foreign country, you can also declare the tax that was deducted and that may or may not reduce the outstanding liability.