Ordinary dividend

This article contains details specific to United States (US) investors. It does not apply to non-US investors.

Ordinary dividends include all taxable distributions that aren't treated as long-term capital gain.^{[note 1]} Ordinary dividends can be either qualified dividends, taxed at preferential capital gains rates, or non-qualified dividends which are taxed at income tax rates.^[1]

Notes

↑ The instructions for Box 1a, IRS Form 1099-DIV state: Enter dividends, including dividends from money market funds, net short-term capital gains from mutual funds, and other distributions on stock. Include reinvested dividends and section 404(k) dividends paid directly from the corporation. Include as a dividend the amount of the recipient's share of investment expenses that you report in box 5.

References

↑ Fairmark: Ordinary Dividend

External link

v t e Mutual fund distributions
	Mutual fund distributions	Management fees and fund distributions • Ordinary dividend • Qualified dividend • Return of capital distribution • Why did my fund unexpectedly drop in value

v t e Mutual fund distributions

Mutual fund distributions

Management fees and fund distributions • Ordinary dividend • Qualified dividend • Return of capital distribution • Why did my fund unexpectedly drop in value

v t e Tax considerations
	Tax basics	Foreign tax credit • Marginal tax rate • Modified Adjusted Gross Income • Payroll tax • Progressive tax • State income taxes • Tax basics • Tax news sources • Taxable account
	Strategic tax considerations	Federal tax credits for individuals • Gift tax • Tax-efficient fund placement • Tax-adjusted asset allocation • Tax-managed fund comparison
	Tax management	Delaying reinvestment of dividends • Donating appreciated securities • Paying a tax cost to switch funds • Placing cash needs in a tax-advantaged account • Reinvesting dividends in a taxable account • Saver's credit • Social Security tax impact calculator • Taxation of Social Security benefits • Timing of transactions to reduce taxes
	Tax loss harvesting	Cost basis methods • Specific identification of shares • Tax loss harvesting • Wash sale
	Tax gain harvesting	Tax gain harvesting
	Tax data	IRS tax statistics • Vanguard fund distributions
	Non-US tax management	Comparison of accumulating ETFs and distributing ETFs • Non-US investors and ETF currencies • Non-US investor's guide to navigating US tax traps • Nonresident alien's ETF domicile decision table • Nonresident alien taxation • Nonresident alien with no US tax treaty & Irish ETFs • Passive foreign investment company • Taxation as a US person living abroad • US tax pitfalls for a non-US person moving to the US • US tax pitfalls for a US person living abroad

v t e Tax considerations

Tax basics

Foreign tax credit • Marginal tax rate • Modified Adjusted Gross Income • Payroll tax • Progressive tax • State income taxes • Tax basics • Tax news sources • Taxable account

Strategic tax considerations

Federal tax credits for individuals • Gift tax • Tax-efficient fund placement • Tax-adjusted asset allocation • Tax-managed fund comparison

Tax management

Delaying reinvestment of dividends • Donating appreciated securities • Paying a tax cost to switch funds • Placing cash needs in a tax-advantaged account • Reinvesting dividends in a taxable account • Saver's credit • Social Security tax impact calculator • Taxation of Social Security benefits • Timing of transactions to reduce taxes

Tax loss harvesting

Cost basis methods • Specific identification of shares • Tax loss harvesting • Wash sale

Tax gain harvesting

Tax gain harvesting

Tax data

IRS tax statistics • Vanguard fund distributions

Non-US tax management

Comparison of accumulating ETFs and distributing ETFs • Non-US investors and ETF currencies • Non-US investor's guide to navigating US tax traps • Nonresident alien's ETF domicile decision table • Nonresident alien taxation • Nonresident alien with no US tax treaty & Irish ETFs • Passive foreign investment company • Taxation as a US person living abroad • US tax pitfalls for a non-US person moving to the US • US tax pitfalls for a US person living abroad

Notes

References

External link

Navigation menu

Search