To qualify for the qualified dividend rate, the payee must own the stock for a long enough time, generally 60 days for common stock and 90 days for preferred stock. Also the dividend must also be paid by a corporation in the U.S. or with certain ties to the U.S. ETFs — exchange-traded funds — are taxed the same as its underlying assets would be taxed. Therefore, if an ETF has all stock holdings, it gets taxed just as the sale of those stocks would be taxed. PBP应该是qualified
【在 m***a 的大作中提到】 : To qualify for the qualified dividend rate, the payee must own the stock for : a long enough time, generally 60 days for common stock and 90 days for : preferred stock. Also the dividend must also be paid by a corporation in the : U.S. or with certain ties to the U.S. : ETFs — exchange-traded funds — are taxed the same as its underlying assets : would be taxed. Therefore, if an ETF has all stock holdings, it gets taxed : just as the sale of those stocks would be taxed. : PBP应该是qualified