qualified dividend的税率是long term capital gain rate。这是通过1040的Qualified Dividends and Capital Gain Tax Worksheet—Line 16实现的。Line 15/16中小的那一行是long term capital gain/loss。如果有capital loss的话,就只计算qualified dividend的long term capital gain tax;如果long term capital gain的计算...
calculate taxable income on Form 1040 or Form 1040A, then transfer this amount to the worksheet subtract the amount of qualified dividends from the taxable income; this reduces the taxable income to the amount subject to the ordinary marginal tax rate calculate the taxes on the qualified ...