Subject: Re: OT: IBKR - SYEP
where is this ordinary income (from loaning) listed on the detailed 1099 brokerage statements?

I'm pretty sure it's supposed to be on 1099-MISC (although not a tax advisor, etc). The income from the lending itself in box 3, the payments in lieu of dividend in box 8. Both are taxed at your ordinary income rate.

Brian