Your cost basis on those shares is $1,062, so you have a capital loss of $2 (plus any commissions you paid.) However, the $62 in dividends you received with which you bought those additional 6 shares need to be reported as and are taxed at regular income tax rates.

For example...

I buy 100 shares at $10 and set up a DRIP ($1000 cost basis)

In month 1, I receive 2 additional shares at $9 ($18 + $1000 = $1018 cost basis)

In month 2, I receive 4 additional shares at $11 ($44 + $1018 = $1062 cost basis)

Now let's say the share price drops to $10 again. (106 x 10 = $1060)

If I were to sell all 106 shares at $10 again - how do I report it? Do I report it as a $2 loss overall or do I report it as a gain for the shares purchased at $9, and a loss for those purchased at $11?