Sentences with phrase «as qualified dividend income»

Dividends received by the fund from a REIT or another RIC may be treated as qualified dividend income only to the extent the dividend distributions are attributable to qualified dividend income received by such REIT or RIC.

A portion of these distributions may be treated as qualified dividend income (eligible for the reduced rates to individuals as described below) to the extent that the fund receives qualified dividend income.

A portion of these distributions may be treated as qualified dividend income (eligible for the reduced rates to individuals as described below) to the extent that a fund receives qualified dividend income.

On the other hand, the dividends received by the investor do not receive preferential tax treatment as qualified dividend income.

Not exact matches

The system could be expanded to include taxpayers with income from dividends, interest, pensions, individual retirement account distributions, and unemployment insurance benefits, as well as low - income earners qualifying for the earned income tax credit (EITC).

«As many taxpayers know, capital gains and qualified dividends in a taxable investment account are taxed at 15 percent or 20 percent, depending on adjusted gross income,» he said.

interest from municipal bonds as well as distributions from mutual funds that qualify as exempt interest dividends; this income is generally not subject to regular federal income taxes; note that Fidelity reports this information to the IRS, and may be required to report the information to tax authorities in California among other states; the total amount or a portion of tax - exempt income (reported as specified private activity bond interest) must be taken into account when computing the federal Alternative Minimum Tax (AMT) applicable to individuals and may be subject to state and local taxes; you are required to report tax - exempt income on Form 1040, and may be required to report it on your state tax return as well

This percentage represents the amount of ordinary dividends paid (including short - term capital gains distributions) during the fund's fiscal year, as income qualifying for the dividends - received deduction.

Investors should keep in mind that while monthly distributions from bond ETFs are often called «dividends,» interest from the underlying bond holdings aren't considered qualified dividends, and are taxed as ordinary income.

In a stock world, if I get a cash dividend because I own the stock, that money is not treated as a «treasure trove» and subject to ordinary income rates — in most cases, it is a qualified dividend and subject to capital gain rates; in some cases, some types of stock dividends are completely non-taxable.

If the Bush tax cuts expire then all dividends will be taxed as ordinary income instead of preferential qualified dividend rates.

This will tend to understate the performance of the taxable account in circumstances where long - term capital gains and qualified dividends, which are currently taxed at lower rates than ordinary income, are a component of investment returns, as is the case for investments with significant equity holdings.

Qualified dividends, such as most of those paid on corporate stocks, are taxed at long term capital gains rates — which are lower than ordinary income tax rates.

On the other hand, if you file a separate return for the child, the tax rate on that portion of the income may be as low as zero, because of the preferential tax rates for qualified dividends and capital gain distributions.

No portion of such inclusions of ordinary earnings would qualify as «qualified dividend income.

Interest in dividends does not qualify as earned income.

This percentage represents the amount of ordinary dividends paid (including short - term capital gains distributions) during the fund's fiscal year, as income qualifying for the dividends - received deduction.

Shareholders are eligible to treat all or a portion of their dividend income as qualified if they own an investment for at least 61 days during the 121 - day period surrounding the ex-dividend date.

Qualified dividends (from my understanding) should be taxed at the capital gains rate, and ordinary dividends are taxed as income, as you say.

Certain dividends known as qualified dividends are subject to the same tax rates as long - term capital gains, which are lower than rates for ordinary income.

Dividends paid from money market accounts, such as deposits in savings banks, credit unions or other financial institutions, do not qualify and should be reported as interest income.

If you have no earned income (investment income such as interest and dividends do not count as earned income), you do not qualify to make IRA contributions.

The law provides that the lower rates for these gains (and for qualified dividends) apply under the AMT as well as the regular income tax.

These gains (and qualified dividends) receive the same preferential rate under the AMT as they do under the regular income tax.

Ordinary income, as well as dividends that do not qualify for the qualified dividend definition, are taxed as the investor's ordinary income tax rate.

Unfortunately, qualified dividends are no longer eligible for capital gains treatment, so all dividends of any kind are now taxed as ordinary income.

interest from municipal bonds as well as distributions from mutual funds that qualify as exempt interest dividends; this income is generally not subject to regular federal income taxes; note that Fidelity reports this information to the IRS, and may be required to report the information to tax authorities in California among other states; the total amount or a portion of tax - exempt income (reported as specified private activity bond interest) must be taken into account when computing the federal Alternative Minimum Tax (AMT) applicable to individuals and may be subject to state and local taxes; you are required to report tax - exempt income on Form 1040, and may be required to report it on your state tax return as well

Ordinary dividends are taxed at ordinary income rates (unless qualified - see below), just like wages and most other income, as opposed to lower, capital gains tax rates.

These will be placed in my Roth IRA because the dividends they pay are not qualified and are taxed as ordinary income.

While the company is still far from having a long enough dividend growth history to qualify as a member of the dividend aristocrats list, it has numerous attractive qualities for investors seeking income and growth.

While most dividends qualify for the lower rates, some dividends are classified as «ordinary» dividends and are taxed as ordinary income.

They're taxable as ordinary income unless they're qualified dividends.

Preferreds have a tax advantage over bonds, as many preferred dividends are qualified to be taxed as capital gains as opposed to bond interest payments, which are taxed as ordinary income.

I agree with the author when he states «there is a strong preference for holding income - oriented investments in tax - advantaged accounts and holding growth - oriented investments in taxable accounts» Following that reasoning, it would seem preferable to put cash and taxable bond, which are taxed as ordinary income, into a tax advantaged accounts and putting equities (beyond what can be stashed in tax advantaged accounts) into taxable accounts where they can benefit from lower capital gains and qualified dividend tax rates.

In order for a company to qualify as a real estate investment trust, at least 90 % of its taxable income must be paid out to shareholders as dividends.

Per IRS regulations as of 2011, for individuals whose ordinary income tax rate is 25 % or higher, qualified dividends are taxed at only a 15 % rate.

The fund will tell you what part of that $ 200 is dividend income (as well as what part is Qualified Dividend income), what part is short - term capital gains, and what part is long - term capital gains; you declare the income in the appropriate categories on your tax return, and are taxed accodividend income (as well as what part is Qualified Dividend income), what part is short - term capital gains, and what part is long - term capital gains; you declare the income in the appropriate categories on your tax return, and are taxed accoDividend income), what part is short - term capital gains, and what part is long - term capital gains; you declare the income in the appropriate categories on your tax return, and are taxed accordingly.

None of the distribution is given special treatment as Qualified Dividends or Capital Gains regardless of what happened inside the IRA, and none of the distribution is subject to the 3.8 % Net Investment Income Tax that some high - income people need to compute on FormIncome Tax that some high - income people need to compute on Formincome people need to compute on Form 8960.

Distributions may include amounts characterized for federal income tax purposes as ordinary dividends (including qualified dividends), capital gain distributions and nondividend distributions, also known as return of capital distributions.

Rouse has stated that it intends to qualify as a REIT of US income tax purposes but is not yet paying a dividend and has yet to announce what the dividend will be (uncertainty can be your friend)

To qualify as a REIT and enjoy preferential tax treatment from the IRS, a REIT must annually distribute at least 90 percent of its taxable income in dividends to its shareholders.

To qualify as a REIT, corporations must check a number of boxes most notably distributing at least 90 % of the income (rent payments minus expenses) to shareholders in the form of dividends.