Capital Gains & Capital Gains Tax-Qualified Dividends Part 2

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.

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