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• Capital Gains (home)
  Resource website on capital gains and capital gains tax, including how to offset capital gains taxes with capital losses, spillover dividend, and capital gains tax rates. Capital gains tax can be reduced under certain circumstances.
  index.html
• Capital Gains
  When you sell capital assets, you have to report either capital gains or capital losses to the IRS. If you sell the capital asset for more than your cost basis, you incur a capital gain.
  Capital_Gains.html

• Holding Period
  The holding period is used to determine whether capital gains on are long term capital gains or short term capital gains. Long term capital gains are taxed at long term capital gains tax rates. Short term capital gains are taxed at short term capital gains tax rates.
  Holding_Period.html
• Qualified Dividends
  In general, “qualified dividend income” or "qualified dividends" means dividends received from: Domestic corporations, and Qualified foreign corporations.
  Qualified_Dividends.html

• Tax Rates on Qualified Dividends
  Under the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA), beginning in 2003 and continuing through 2008, “qualified dividend income” or qualified dividends received by an individual is now taxed at the same tax rates that apply to long-term capital gains.
  Tax_Rates_on_Qualified_Dividends.html
• 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.
  1099_-_DIV_Forms.html
• Holding Period for Qualified Dividends
  The holding period requirement can be satisfied if the stock is acquired the day before the ex-dividend date and then held for 60 days.
  Holding_Period_for_Qualified_Dividends.html
• Non- Qualified Dividends
  List of non qualified dividends and their capital gains tax rates.
  Non-_Qualified_Dividends.html
• Mutual Funds
  Mutual funds are able to pass through Qualified Dividend Income they receive to their shareholders. Qualified dividends include actual dividends passed through from mutual funds holdings but does not include interest or short-term capital gains (despite the fact that these latter two items are also reported as dividend income).
  Mutual_Funds.html
• Qualified Dividends FAQs
  Real estate investment trust (REITs) distributions can qualify for the lower dividend tax rate. However, since REITs must invest primarily in real estate assets (rather than qualifying corporate stock), it is unlikely that a significant portion of REITs distributions will qualify for the lower rates. Check with the REITs directly for specific information regarding qualified dividends distributions.
  Qualified_Dividends_FAQs.html

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