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Qualified Dividend

A dividend that meets the special holding period and other requirements so that it is taxed at the special rate of 15% or 20% (depending on the recipient's yearly income) rather than at ordinary income tax rates. For dividends to be considered "qualified" the stock must be held for at least a 61-day period during the 121-day period that begins 60 days before the ex-dividend date.

For the tax treatment of dividends on restricted stock, see the FAQ on that topic.

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