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.

No, many broker's 1099-DIV forms include in box 1b all dividends that potentially qualify, even if you didn't hold the underlying stock long enough to qualify. It's your responsibility to report dividends as "non-qualifying" if you hadn't held the stock for 60 days (more info). On your 1099-DIV form, dividends are reported in two boxes. Box 1a lists total dividends paid to you by your broker. Box 1b lists the amount of dividends which potentially qualify for the lower tax rate. See similar questions...

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. See similar questions...

Microsoft paid a special dividend of $3.00 per share to shareholders of record on November 17, 2004. The special dividend payable date was December 2, 2004. For more information on the special dividend, read the press release. Microsoft Outlines Quarterly Dividend, Four-Year Stock Buyback Plan, And Special Dividend to Shareholders. See similar questions...

Dividends paid on Freddie Mac's common and preferred stock are eligible for the new reduced federal income tax rates on "qualifying dividends" paid to individuals. These rates are effective for tax years beginning in 2003 and continuing through 2008. However, there are limitations on an individual investor's ability to use the reduced rates. See similar questions...

Dividends from taxable Canadian corporations enjoy beneficial tax treatment because of the dividend tax credit. Since dividends are paid out of a corporation’s after-tax income, they have already been taxed at the corporate level. To prevent double taxation, a dividend tax credit is allowed to the individual who receives the dividend, to offset some or all of the corporate tax paid. Small business corporations receive preferential tax treatments at the corporate level. See similar questions...

In May 2003, the U.S. Congress passed the Jobs and Growth Tax Relief Reconciliation Act, which cut income tax rates on most dividends and capital gains to a 15 percent maximum. Because REITs do not generally pay corporate taxes, the majority of REIT dividends continue to be taxed as ordinary income at the maximum new rate of 35 percent (down from 38.6 percent). See similar questions...

Registered stockholders can get information on our dividend investment plan by calling Merck Stockholder Services at 1-800-831-8248 (United States and Canada only). Merck's family of medical references, which are published on a not-for-profit basis, include The Merck Manual of Diagnosis and Therapy, The Merck Manual of Medical Information - Home Edition, The Merck Manual of Geriatrics, The Merck Veterinary Manual, and The Merck Index (an encyclopedia of chemicals, drugs and biologicals). See similar questions...

Microsoft paid a special dividend of $3.00 per share to shareholders of record on November 17, 2004. The special dividend payable date was December 2, 2004. See similar questions...

Since inception in 1997, ST Engineering has declared first and final dividends every year. Ex-dividend date for dividends declared for the preceding financial year is usually in early May and payment date is usually later in May. From 2007, the Group will start to distribute interim dividends on its ordinary dividends. This means that the Group will start paying dividends twice a year from 2007. See similar questions...

Missouri taxes all pension and retirement income received while residing in Missouri; to the extent it is taxable on the federal return. However, Missouri does allow a pension exemption of up to $6,000 per individual, if certain income limitations are met. The pension exemption is phased out one dollar for every dollar in which the taxpayer's income exceeds the ceiling for the filing status claimed. The maximum exemption allowed for government pension is $6,000. See similar questions...

Governments in high-tax countries apply a variety of techniques to encourage saving towards retirement: sometimes, contributions into pension plans are tax-free; sometimes the investment gains within pension funds are wholly or partly tax-free; sometimes the proceeds of pension plans are wholly or partly tax-free. Nowhere are all three things true simultaneously, but two are sometimes available. See similar questions...

If the shareholder elects a stock dividend, no tax is due at that moment. However, the shareholder might be subject to pay tax on capital gains. This is depending on the residency of the shareholder. If cash is elected, dividend tax is withheld immediately. Depending on residency, a shareholder might be eligible for a partial relief at source from or refund of Netherlands dividend tax. See similar questions...

A tax voucher is normally attached to your dividend cheque or shareholders who have their dividends mandated to their bank or building society account will receive a Consolidated Tax Voucher at their registered address which will be issued at the time of our Notice of Annual General Meeting. The voucher will detail tax paid. Individual UK resident shareholders will be entitled to a tax credit of one ninth of the dividend. See similar questions...

Dividends must be declared in the same tax year in which they are paid. The Australian tax year commences 1 July each year and ends 30 June. You will find all the payment information required to complete your annual tax return (e.g. franked amount, imputed tax credits, net payment, etc.,) on your payment advices. If you are unable to locate your advices and/or tax statements, please call Link Market Services to order replacement copies (charges apply). See similar questions...

Questions about tax on dividends should be directed towards your professional advisor. Any queries about errors should be raised with the Registrars. See similar questions...

The basis of the Australian dividend imputation system is that when Australian resident shareholders receive dividends from Rio Tinto Limited, they may be entitled to a credit for the tax paid by the company in respect of that income, depending on the tax status of the shareholder. The application of the system results in the tax paid by the Company being allocated to shareholders by way of imputation credits attaching to the dividends they receive. See similar questions...

FAF's current dividend rate is $0.22 per share, which equates to an annual dividend rate of $0.88 per share. See similar questions...

Rates change all the time. Booking far in advance may result in rate changes near the time of your existing reservation. We do not have the ability to modify a reservation to change to the lower rate. For Atlanta-Hotels-Search's special discounted-rate properties you may cancel and re-book, however we will charge you the $20 cancellation fee. For all other properties with regular rack rates you will be bound by the hotel restrictions with regards to cancellation and re-booking. See similar questions...