(1) - Qualified Dividends shows the portion of the amount in Box 1a that may be eligible for capital gains tax rates. (2) - Section 199A Dividends shows the portion of the amount in Box 1a that may be ...

(1) The amount reported as Unrecaptured Section 1250 Gain is a subset of, and is included in, the Capital Gain Distribution. (2) The amount reported as Ordinary Taxable Dividends is treated as a ...

Qualified Dividends (Box 1b) are a subset of, and are included in, the Total Ordinary Dividends reported in Box 1a. The Tax Cuts and Jobs Act enacted on December 22, 2017, generally allows a deduction ...