(1) - Qualified Dividends shows the portion of the amount in Box 1a that may be eligible for capital gains tax rates. (2) - Section 199A Dividends shows the portion of the amount in Box 1a that may be ...
(1) Section 199A Dividend is a subset of, and is included in, the Taxable Ordinary Dividend Amount. About COPT Defense COPT Defense, an S&P MidCap 400 Company, is a self-managed REIT focused on owning ...
Qualified Dividends (Box 1b) are a subset of, and are included in, the Total Ordinary Dividends reported in Box 1a. The Tax Cuts and Jobs Act enacted on December 22, 2017, generally allows a deduction ...
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