Dividend Investing

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Qualified Dividend Income

In general, “qualified dividend income” means dividends received from Domestic corporations, and Qualified foreign corporations.

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Holding Period Requirement

Yes. Even though a dividend is reported as a qualified dividend on Form 1099-DIV in order for it to be taxed at long-term capital gain rates the shareholder must meet the holding period requirements.

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Mutual Fund Holding Period Requirement

Is there a holding period requirement for qualified dividends from mutual fund shares?

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New Tax Rates

Under the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA), beginning in 2003 and continuing through 2008, “qualified dividend income” received by an individual is now taxed at the same tax rates that apply to long-term capital gains.

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Qualified Distributions for the Reduced Rate

Which dividends do not qualify for the reduced rates?

Qualified_Distributions_for_the_Reduced_Rate.html
FAQs

Do mutual funds distribute Qualified Dividends?

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Substitute Dividends

Assets held in margin accounts where the client is carrying a debit balance are generally subject to rehypothecation (being loaned out).

Substitute_Dividends.html
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