Sentences with phrase «include qualified dividends»

They are not necessarily taxed at ordinary tax rates, though, because this category can include qualified dividends that are taxed at lower rates.

In the case of earnings, everything that was added to your account, including qualified dividends and long - term capital gains, is taxed at the same rate.

Meanwhile, in your taxable account, you might favor stock investments that will be taxed at the preferential long - term capital gains rate, including any qualified dividends you receive.

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.

This category includes qualified dividends that may be taxed at lower rates, as well as nonqualified dividends.

Not exact matches

(Sec. 11011) This section temporarily allows an individual taxpayer to deduct 20 % of qualified business income (i.e., business income of an individual from a partnership, S corporation, or sole proprietorship which is currently taxed using individual income tax rates), including aggregate qualified Real Estate Investment Trust (REIT) dividends, qualified cooperative dividends, and qualified publicly traded partnership income.

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).

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.

And dividends from stock funds (including preferred stocks) are typically considered «qualified income;» although you'll owe taxes, they may be at the lower capital gains rate.

For the dividend to qualify, you must own the shares for at least 61 days inside that window including the ex-dividend date.

There can be both qualified and nonqualified dividends included in ordinary dividends.

Those funds, including the dividends you earn on them, are available for use on qualifying medical expenses.

In addition to capital gains distributions, fund distributions may include nonqualified ordinary dividends (taxed at ordinary income tax rates), qualified dividends (taxed at rates applicable to long - term capital gains if holding period and other requirements are met), exempt - interest dividends (not subject to regular federal income tax) and nondividend, or return of capital, distributions, which are not subject to current tax.

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.

Encana has determined that dividends on its stock in 2014 constituted, and expects that dividends in 2015 will constitute, «qualified dividend income» for non-corporate U.S. holders, including individual U.S. holders, taxable at the lower applicable capital gains rate, provided that certain holding period requirements are met.

The Index includes the top 100 qualified stocks with highest indicated dividend yield, with no more than 20 stocks selected from each country and 35 stocks from each GICs sector

• The following are included in annual income to qualify for an RHS guaranteed loan: − Gross amount of wages, salaries, overtime pay, commissions, fees, tips, bonuses and other compensation for personal services of all adult members of the household − Net income from the operation of a farm, business or profession, interest, dividends and other net income of any kind from real or personal property − Payments from social security, annuities, insurance policies, pensions, unemployment, workers compensation, alimony and / or child support and other types of periodic receipts.

An HSA allows you to invest pre-tax dollars, let those savings grow free of capital gains and dividend taxes, and then withdraw them tax - free so long as they go toward qualified medical expenses — which can include everything from deductibles to contact lenses to long - term care.

Qualified dividends are included in the number on line 9a so you've already counted them.

Under the terms of the Advisory Agreement, each Fund is responsible for the payment of the following expenses among others: (a) the fees payable to the Adviser, (b) the fees and expenses of Trustees who are not affiliated persons of the Adviser or Distributor (as defined under the section entitled («The Distributor»)(c) the fees and certain expenses of the Custodian (as defined under the section entitled «Custodian») and Transfer and Dividend Disbursing Agent (as defined under the section entitled «Transfer Agent»), including the cost of maintaining certain required records of the Fund and of pricing the Fund's shares, (d) the charges and expenses of legal counsel and independent accountants for the Fund, (e) brokerage commissions and any issue or transfer taxes chargeable to the Fund in connection with its securities transactions, (f) all taxes and corporate fees payable by the Fund to governmental agencies, (g) the fees of any trade association of which the Fund may be a member, (h) the cost of fidelity and liability insurance, (i) the fees and expenses involved in registering and maintaining registration of the Fund and of shares with the SEC, qualifying its shares under state securities laws, including the preparation and printing of the Fund's registration statements and prospectuses for such purposes, (j) all expenses of shareholders and Trustees» meetings (including travel expenses of trustees and officers of the Trust who are not directors,

It's important to understand that on Form 1099 - DIV, qualified dividends are included in ordinary dividends.

All sorts of income can potentially be tax - free, including: Auto rebates; child - support payments; combat pay; damages in lawsuits for physical injury; disability payments, if you paid the premiums for the policy; dividends on a life insurance policy, up to the total of premiums paid; Education Savings Account withdrawals used for qualifying expenses; gifts; Health Savings Account withdrawals used for qualifying payments; inheritances; life insurance proceeds; municipal bond interest; policy officer survivor payments; profits from the sale of a home, up to $ 250,000 if you're single or $ 500,000 if you're married; qualified Roth IRA and Roth 401 (k) withdrawals; scholarships and fellowship grants; Social Security benefits (between 15 percent and 100 percent are tax - free); veterans benefits; and workers» compensation.

You can deduct this interest on Schedule A if you itemize, up to the amount of investment income (not including capital gains or dividends that qualify for the 0, 15, or 20 percent rates) you report.

By contrast, the House GOP proposal would simply allow all individuals to exclude 50 % of their investment income — including both capital gains, qualified dividends, and even interest income — and then tax it at ordinary income rates.

The fund may loan portfolio securities to qualified broker - dealers or other institutional investors provided: (1) the loan is secured continuously by collateral consisting of U.S. government securities, letters of credit, cash or cash equivalents or other appropriate instruments maintained on a daily marked - to - market basis in an amount at least equal to the current market value of the securities loaned; (2) the fund may at any time call the loan and obtain the return of the securities loaned; (3) the fund will receive any interest or dividends paid on the loaned securities; and (4) the aggregate market value of securities loaned will not at any time exceed one - third of the total assets of the fund, including collateral received from the loan (at market value computed at the time of the loan).

(Sec. 11011) This section temporarily allows an individual taxpayer to deduct 20 % of qualified business income (i.e., business income of an individual from a partnership, S corporation, or sole proprietorship which is currently taxed using individual income tax rates), including aggregate qualified Real Estate Investment Trust (REIT) dividends, qualified cooperative dividends, and qualified publicly traded partnership income.