发现Robinhood的1099-MISC里，Box 8不是零。这一项是 Substitute Payments in Lieu of Dividends or Interest，TurboTax的解释是：
These are payments of dividends or interest on securities that you own. If your securities are held in “street name” by your brokerage firm, the brokerage may “lend” them to someone who sells short. If they are on loan when the dividend or interest is paid out (goes ex-dividend), you would be paid an amount to substitute for the dividends or interest you’re entitled to as the real owner.
我的理解是，如果我的股票，被Robinhood借给别人做空，恰好又赶上分红，做空的人需要把分红给我。但这种情况下，这笔钱不进1099-DIV，而是计入1099-MISC。
如此则失去了qualified dividend的税率优惠。虽然借出股票，有一点利息收入，但得不偿失？
我应该要求Robinhood关掉股票出借功能，但仍保留margin吗？谢谢大家~