It depends on what kind of dividend this is. Earning dividends are reported as part of your income and are taxed at either your normal tax rate or the lower qualified dividend tax rate, depending on how long you held the shares. Interest Dividends are always taxed as regular income, and do not qualify to the lower dividend tax rate. Return of capital dividends are taxed as a capital gain at the time you sell.

Yes, if this is an earning divident and you held the undelying stock long enough. To ensure that the dividend qualified for a lower 5% or 15% tax rate, the IRS requires you to hold the stock for at least 60 consecutive days within a 121-day larger window, spanning 60 days before and after the ex-dividend date. Otherwise, the dividend is taxed as regular income.

The FairTax is a single-rate, federal retail sales tax collected only once, at the final point of purchase of new goods and services for personal consumption. Used items are not taxed. Business-to-business purchases for the production of goods and services are not taxed. A rebate makes the effective rate progressive.

ADR is a negotiable U.S. certificate representing ownership of shares in a non-U.S. corporation. ADRs are quoted and traded in U.S. dollars in the U.S. securities market. ADRs were specifically designed to facilitate trading of non-U.S. securities by U.S. investors. ADRs trade, clear and settle in accordance with U.S. market regulations and permit prompt dividend payments and corporate action notification.

Alternative Dispute Resolution refers to alternative methods of resolving disputes, other than going to court to litigate.

Flexible - the dispute process is handled and resolved through an ADR agreement in which the parties choose the ADR method, agree on the degree of confidentiality in the process, outline the specific steps of the process, and establish time periods for each step; Non-judicial - decision-making remains with the parties to the dispute rather than a third-party who has no stake in the outcome; and

Both parties must agree to use ADR, and no party can be forced to use it. All aspects of ADR are voluntary, including the decision to participate, the type of process used, and the content of any final agreement. The parties have the right to terminate ADR at any time if it appears to be unproductive. Moreover, the ADR Specialist has the authority to decide that ADR is not appropriate in a given situation.

Federal Agency results using mediation to resolve disputes have been phenomenal with impressive time savings, cost avoidance, and resolution and satisfaction rates. The U.S. Department of Agriculture and the U.S. Treasury have experienced an overall dispute resolution rate of about 82% with 83% of the Treasury disputes resolved within 25 days.

Consistent with the Administrative Dispute Resolution Act of 1996 (PDF, 37.1 KB), EPA's ADR Policy defines ADR as "any procedure that is used to resolve issues in controversy, including but not limited to, conciliation, facilitation, mediation, fact finding, minitrials, arbitration, and use of ombuds, or any combination thereof." 5 USC 571(3).

EPA Enforcement ADR Specialists or the Conflict Prevention and Resolution Center are willing to help you consider whether ADR is appropriate for your enforcement or compliance matter. Please feel free to call or email them.