What are Qualified Dividends / Qualified
Dividend Income?
The United States has tax treaties with the
following countries:
|
Australia
,
|
Ireland
,
|
Portugal
,
|
|
Austria
,
|
Israel
,
|
Romania
,
|
|
Belgium
,
|
Italy
,
|
Russian Federation
,
|
|
Canada
,
|
Jamaica
,
|
Slovak
Republic
,
|
|
China
,
|
Japan
,
|
Slovenia
,
|
|
Cyprus
,
|
Kazakhstan
,
|
South Africa
,
|
|
Czech Republic
,
|
Korea
,
|
Spain
,
|
|
Denmark
,
|
Latvia
,
|
Sweden
,
|
|
Egypt
,
|
Lithuania
,
|
Switzerland
,
|
|
Estonia
,
|
Luxembourg
,
|
Thailand
,
|
|
Finland
,
|
Mexico
,
|
Trinidad and Tobago
,
|
|
France
,
|
Morocco
,
|
Tunisia
,
|
|
Germany
,
|
Netherlands
,
|
Turkey
,
|
|
Greece
,
|
New Zealand
,
|
Ukraine
,
|
|
Hungary
,
|
Norway
,
|
United Kingdom
|
|
Iceland
,
|
Pakistan
,
|
Venezuela
.
|
|
India
,
|
Philippines
,
|
|
|
Indonesia
,
|
Poland
,
|
Corporations incorporated in one of the
countries included in this treaty list must also be eligible
for benefits of the U.S. income tax treaty in order to qualify
for the reduced tax rates for qualified dividends.
Qualified Dividend Income includes dividends
from:
-
Common stock.
-
Preferred and convertible preferred stocks, but not
synthetic preferred securities.
-
ADRs.
- Mutual funds and unit trusts to the extent they receive
Qualified Dividend Income from investments.
|
