Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Income

Dividends and Corporate Distributions

Qualified Dividends

Qualified dividends are ordinary dividends that are eligible for a lower tax rate than other ordinary income. They are shown on Form 1099-DIV.

Taxpayers who have questions about why a dividend is qualified or not qualified should contact the company that issued the dividend.

For more information, see Publication 17, Dividends and Other Distributions, for the definition of qualified dividends.

Portion of Form 1099-DIV, with line for Qualified dividends highlighted.
Publication 17, Dividends and Other Distributions

Pub 17, Dividends and Other Distributions