How are Qualified Dividends reported on 1099 - DIV forms?

Qualified Dividends are reported in column 1b of 1099 - DIV Forms. Qualified Dividends are included in the “Ordinary Dividends” reported in column 1a of Form 1099 - DIV.

Example of Form 1099 - DIV:

Row 1, Column 1a, of the 2004 1099-DIV Form above reports Ordinary Dividends of $4,718.69. Column 1b reports $500.34 of Qualified Dividends. This means that the $4,718.69 of Ordinary Dividends consists of $500.34 of Qualified Dividends and $4,218.35 of dividends which are not qualified dividends.

Important:

Some dividends may be reported as qualified dividends in Column 1b of the 1099-DIV form but are not qualified dividends to the recipient. These include dividends on stock not meeting the holding period requirement for stock and dividends earned on days during which the risk of loss on the stock is limited by a hedging transaction.