IRS List of non-qualifying dividends

Non-qualifying dividends, as defined by the IRS, include dividends paid by certain organizations, such as real estate investment trusts (REITs), master limited partnerships (MLPs), and foreign corporations that do not meet specific criteria. Additionally, dividends paid on stocks that are not held for a minimum period, typically 61 days around the ex-dividend date, may also be considered non-qualifying. These dividends are generally taxed at ordinary income tax rates rather than the lower capital gains rates applicable to qualified dividends. For a complete list and specific details, taxpayers should refer to IRS publications or guidelines.