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주식 거래시 매매차익은 Capital Gain 으로 Schedle D 로 신고 하며 form 1040 ㅇ 합산 과세 됩니다.
아래 참조해보세요 도움이 되실겁니다.
Dividend income is taxable but it is taxed in different ways depending on whether the dividends are qualified or nonqualified. Investors typically find dividend-paying stocks or mutual funds appealing because the return on investment (ROI) includes the dividend plus any market price appreciation.
Key Takeaways
- The tax rate for dividends depends on whether they are qualified or nonqualified.
- Qualified dividends, which include those paid by U.S. company's, are taxed the long-term capital gains rate.
- Nonqualified dividends, such as those paid by real estate investment trusts (REITs), are taxed at the regular income rate.
A qualified dividend is taxed at the lower long-term capital gains tax rate instead of at the higher tax rate used on an individual’s regular income. To be eligible for this special tax rate, a dividend must be paid by either:
- A U.S. company.
- A company in U.S. possession.
- A foreign company residing in a country that is eligible for benefits under a U.S. tax treaty.
- A foreign company’s stock that can be easily traded on a major U.S. stock market.
These dividends must also meet holding period requirements. The stock must have been held in excess of 60 days during the 121-day period beginning 60 days before the ex-dividend date. In the case of preferred stock, the stock must have been held in excess of 90 days during the 181-day period beginning 90 days before the ex-dividend date if the dividends are due in a period of time longer than 366 days.
Qualified Dividend Taxes
Qualified dividends are tax-free for individuals in the 10% and 12% tax brackets (or those earning less than $39,375 per year). For individuals in the 22%, 24%, 32%, and 35% tax brackets, dividends receive a 15% tax rate. Dividends are taxed at a 20% rate for individuals whose income exceeds $434,500 (those who fall in either the 35% or 37% tax bracket).
