A dividend that is taxed at a lower tax rate, because it follows a given set of specifications. The qualifications include that it must have been paid by an American company, or a company from another country on the qualified list, it must not be on the IRS's list of non-qualifying dividends, and it has fulfilled the required holding period.
Related information about qualified dividend:
- Qualified dividend - Wikipedia, the free encyclopedia
Qualified dividends, as defined by the United States Internal Revenue Code, are ordinary dividends that meet specific criteria to be taxed at the lower long-term ...
- Qualified Dividend Definition | Investopedia
A type of dividend to which capital gains tax rates are applied. These tax rates are usually lower than regular income tax rates.
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Dividends are taxed either as ordinary income or as qualified dividends. In order to be taxed as a qualified dividend, the investor "must have held the stock for ...
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Apr 26, 2010 ... Understanding what exactly a qualified dividend is will help save you money when figuring out the tax you owe on dividends. Here's how.....
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For the potential qualified dividend to be taxable at one of the lower rates, you must meet the requisite holding period for the security. If you did not hold the ...
- Qualified dividend - Wiki | The Motley Fool
Under current U.S. tax law (2008), a qualified dividend is a dividend paid to shareholders of U.S. companies that qualifies for a reduced income tax rate.
- What is a Qualified Dividend? - Bargaineering
Aug 30, 2010 ... One of the things most taxpaying adults realize early on is that tax law is really confusing. Nothing is every straight-forward or simple, which is ...
- International Tax Blog: Qualified Dividend Income
Oct 19, 2012 ... U.S. individuals who own or control certain foreign corporations may want to consider having their foreign corporations pay as large of a ...