irs what are qualified dividends
Dividends can be classified either as ordinary or qualified. Whereas ordinary dividends are taxable as ordinary income, qualified dividends that meet certain requirements are taxed at lower capital gain rates. For a definition of qualified dividends, refer to Publication 550, Investment Income and Expenses.orporations pay most dividends in cash. However, they may also pay them as stock of another corporation or as any other property. You also may receive dividends through your interest in a partnership, an estate, a trust, a subchapter S corporation or from an association that is taxable as a corporation.