What makes a dividend qualified?

Dividends paid by US corporations or qualifying foreign corporations held for more than 60 days in the 121-day window surrounding the ex-dividend date. Most regular S&P 500 dividends are qualified.

Which dividends are NOT qualified?

REIT dividends, MLP distributions, money market fund dividends, dividends on short-sold securities, and dividends from foreign corporations not meeting IRS requirements. These are taxed as ordinary income.

How does the 0% qualified dividend bracket work for high earners?

It is based on total taxable income, not just dividend income. If your taxable income stays below $47,025 (single 2024), all qualified dividends are tax-free — a powerful planning opportunity near retirement.

Qualified Dividend Tax Rate Calculator

Determine your 2024 qualified dividend tax rate: 0% (up to $47,025 single), 15% ($47,026–$518,900), or 20% above $518,900. Compare to ordinary dividend rate.

Use the full interactive calculator below, or

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Frequently Asked Questions

What makes a dividend qualified?

Which dividends are NOT qualified?

How does the 0% qualified dividend bracket work for high earners?