Qualified Dividends vs. Ordinary Dividends (U.S. Tax) скачать в хорошем качестве

Qualified Dividends vs. Ordinary Dividends (U.S. Tax)

For noncorporate shareholders: --qualified dividends are taxed at lower tax rates --ordinary dividends are taxed as ordinary income (marginal tax rate) Thus, a noncorporate shareholder would clearly prefer for a dividend to be treated as a qualified dividend (corporate shareholders don't receive preferential tax rates on dividends, but they do receive the Dividends Received Deduction, which I discuss in a different video). To be a qualified dividend, the dividend must be paid by a domestic (U.S.) corporation or a qualified foreign corporation (a corporation that is traded on a U.S. exchange, or is from a country that has a tax treaty with the U.S., has an information-sharing agreement with the U.S., or is approved by the U.S. Treasury Department). Also: if a shareholder has both a long and a short position in the stock, then any dividends received from that stock will be treated as ordinary, not qualified, dividends. Finally, the shareholder must hold the stock for at least 60 days during the 121-day period (beginning 60 days prior to the stock's ex-dividend date) for the dividends to be treated as qualified dividends. Thus, if you buy a stock, receive a dividend, and then sell the stock the next day the dividend will be treated as an ordinary (not qualified) dividend.— Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world. — SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING • A 44-PAGE GUIDE TO U.S. TAXATION • A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS • MANY MORE FREE PDF GUIDES AND SPREADSHEETS http://eepurl.com/dIaa5z — SUPPORT EDSPIRA ON PATREON *  / prof_mclaughlin   — GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST Apple Podcasts: https://podcasts.apple.com/us/podcast... Spotify: https://open.spotify.com/show/4WaNTqV... Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK   / prof_mclaughlin   — ACCESS INDEX OF VIDEOS https://www.edspira.com/index — CONNECT WITH EDSPIRA Facebook:   / edspira   Instagram:   / edspiradotcom   LinkedIn:   / edspira   — CONNECT WITH MICHAEL Twitter:   / prof_mclaughlin   LinkedIn:   / prof-michael-mclaughlin   — ABOUT EDSPIRA AND ITS CREATOR https://www.edspira.com/about/ https://michaelmclaughlin.com