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meet holding period requirements: You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the buyer of a stock is not entitled to receive the next dividend payment.
For certain preferred stocks, that holding period increases to at least 91 days out of the 181-day period that began 90 days before the preferred’s ex-dividend date. Qualified dividend status ...
The IRS allows qualified dividends to be taxed at a lower capital gains rate than the higher income tax rate. ... Continue reading → The post Qualified Dividends: Tax Benefits and Requirements ...
The stock must meet the holding period. For dividends to be taxed at the capital gains rate, the holding period may be 60 days for mutual funds and common stock and 90 days for preferred stock ...
Step 3. Enter into a 1031 exchange agreement with the Qualified Intermediary, in which the Qualified Intermediary is named as principal in the sale of the relinquished property and the subsequent purchase of the replacement property. The 1031 Exchange Agreement must meet with federal tax law requirements, especially pertaining to the proceeds.
The role of a QI is defined in Treas. Reg. §1.1031(k)-1(g)(4). Under IRC Section 1031 an owner of business or investment property may exchange that property for other like-kind property within a statutorily mandated period of time, and defer current recognition of gain on the sale of the old property.
This means the investor can’t have used any short sales, puts or calls involving the shares during the holding period. If the dividends meet the definition for qualified, then the investor would ...
The qualified dividend tax rate was set to expire December 31, 2008; however, the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) extended the lower tax rate through 2010 and further cut the tax rate on qualified dividends to 0% for individuals in the 10% and 15% income tax brackets.
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