解释一下qualified dividend和ordinary dividend的区别和税基

c
cloudred
楼主 (未名空间)

解释一下qualified dividend和ordinary dividend的区别和税基?

Okay, 基本搞清楚了,就是按hold时间长短来区分的(day>61 or 91),并且不能有
hedge操作,满足这两种情况就可以作为qualified dividend,享受long-term tax

A qualified dividend is taxed at the capital gains tax rate, while ordinary dividends are taxed at standard federal income tax rates. Qualified
dividends must meet special requirements put in place by the IRS.

Qualified dividends, as defined by the United States Internal Revenue Code, are ordinary dividends that meet specific criteria to be taxed at the lower long-term capital gains tax rate rather than at higher tax rate for an
individual's ordinary income. The rates on qualified dividends range from 0 to 23.8%.

Stock

You must have held those shares of stock unhedged for at least 61 days out
of the 121-day period that began 60 days before the ex-dividend date. For
certain preferred stock, the security must be held for 91 days out of the
181-day period beginning 90 days before the ex-dividend date.

Example of determining holding period

Consider this hypothetical situation in which you have dividends reported on Form 1099-DIV as qualified from shares in XYZ fund. You purchased 10,000
shares of XYZ fund on April 27 of the tax year. You sold 2,000 of those
shares on June 15, but continue to hold (unhedged at all times) the
remaining 8,000 shares. The ex-dividend date for XYZ fund was May 2.

Therefore, during the 121-day window, you held 2,000 shares for 49 days (
from April 28 through June 15) and 8,000 shares for at least 61 days (from
April 28 through July 1).

The dividend income from the 2,000 shares held 49 days would not be
qualified dividend income. The dividend income from the 8,000 shares held at least 61 days should be qualified dividend income.

rosmile


持股60天以上吧,不如去Google

【在cloudred(redcloud)的大作中提到:】
:解释一下qualified dividend和ordinary dividend的区别和税基?
WLion


【 在 rosmile (Yo-Yo) 的大作中提到: 】
: 持股60天以上吧,不如去Google
: :解释一下qualified dividend和ordinary dividend的区别和税基?

smart cat

LOL

WLion

how may yrs r u in stock market

he he he
Suger

qualified dividend 算long term capital gain吧 mutual fund 一般有这个

【 在 cloudred (redcloud) 的大作中提到: 】
: 解释一下qualified dividend和ordinary dividend的区别和税基?

h
huhu1

分红股未必保险。熊市很多分红股连本金都保不住,红利填本金的loss都不够,还会随时被砍。

【 在 cloudred (redcloud) 的大作中提到: 】
: 解释一下qualified dividend和ordinary dividend的区别和税基?
: Okay, 基本搞清楚了,就是按hold时间长短来区分的(day>61 or 91),并且不能有
: hedge操作,满足这两种情况就可以作为qualified dividend,享受long-term tax
: A qualified dividend is taxed at the capital gains tax rate, while
ordinary
: dividends are taxed at standard federal income tax rates. Qualified
: dividends must meet special requirements put in place by the IRS.
: Qualified dividends, as defined by the United States Internal Revenue Code,
: are ordinary dividends that meet specific criteria to be taxed at the
lower
: long-term capital gains tax rate rather than at higher tax rate for an
: individual's ordinary income. The rates on qualified dividends range from 0
: ...................

c
cloudred

不太理解熊市要对药厂有何影响,GSK PE=11, JNJ PE=29, 熊市就可以不吃药了??

Noktard

好像外国公司很多都不能算qualified dividend吧?除了英国的几个公司

s
skybluewei

最典型的就是REIT啊,房租都是non-qualified dividend