Interest amounts you receive from money market funds is considered a distribution and is reported as dividend income on Form 1099-DIV.  Money market funds are a type of mutual fund and should not be confused with bank money market accounts that pay interest reported on Form 1099-INT. 

In compliance with Treasury Department Circular 230, unless stated to the contrary, any information contained in this FAQ was not intended or written to be used and cannot be used for the purpose of avoiding tax penalties that may be imposed on any taxpayer.