User talk:Pregedu

Qualified Dividends are the ordinary dividends received in tax years beginning after 2002 that are subject to the same 5% or 15% maximum tax rate that applies to net capital gain. They are shown in box 1b of Form 1099.

Qualified dividends are subject to the new 15% maximum capital gains rate if the applicable regular tax rate is 25% or higher.If the applicable regular tax rate is lower than 25%, qualified dividends are subject to the new 5% maximum capital gains rate.

To qualify for the 5% or 15% maximum rate, all of the following requirements must be met: a. The dividends must have been paid by a U.S. corporation or a qualified foreign corporation; b. The dividends are not of the type listed later under Dividends that are not qualified dividends; c. The proper holding period is met. The following dividends are not qualified dividends.

They are not qualified dividends even if they are shown in box 1b of Form 1099–DIV: a. Capital gain distributions; b. Dividends paid on deposits with mutual savings banks, cooperative banks, credit unions, U.S. building and loan associations, U.S. savings and loan associations, federal savings and loan associations, and similar financial institutions.These amounts are reportable as interest income; c. Dividends from a corporation that is a tax-exempt organization or farmer’s cooperative during the corporation’s tax year in which the dividends were paid or during the corporation’s previous tax year; d. Dividends paid by a corporation on employer securities that are held on the date of record by an employee stock ownership plan (ESOP) maintained by that corporation; e. Dividends on any share of stock to the extent that the shareholder is obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property; f. Payments in lieu of dividends, but only if the shareholder knows or has reason to know that the payments are not qualified dividends.

November 2009
Welcome to Wikipedia. Although everyone is welcome to contribute to the encyclopedia, one or more of the external links you added such as to the page Canvas do not comply with our guidelines for external links and have been removed. Wikipedia is not a collection of links; nor should it be used as a platform for advertising or promotion, and doing so is contrary to the goals of this project. Because Wikipedia uses nofollow tags, external links do not alter search engine rankings. If you feel the link should be added to the article, please discuss it on the article's talk page before reinserting it. Please take a look at the welcome page to learn more about contributing to this encyclopedia. Thank you.  freshacconci  talk talk  13:08, 22 November 2009 (UTC)

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File copyright problem with File:Form 1099.jpg
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If you have any questions, please feel free to ask them at the media copyright questions page. Thanks again for your cooperation. MGA73 (talk) 18:36, 3 January 2011 (UTC)