IRC §1(h)(11) · NIIT §1411

Dividend Tax Calculator

Qualified dividends get LTCG rates. Ordinary dividends get hit at your marginal bracket. Plus NIIT on top.

Filing status

Taxable income (AGI)

Qualified dividends

Ordinary (non-qualified) dividends

Dividend Tax Breakdown

Qualified dividend LTCG rate

Tax on qualified divs

Marginal ordinary rate

Tax on ordinary divs

NIIT (3.8 percent) exposure

Total dividend tax

Qualified dividends taxed at LTCG rates per §1(h)(11). Must meet 61-day holding period. NIIT under §1411 applies above MAGI threshold.

Talk to a preparer about your dividend portfolio

2024 brackets. Qualified dividend treatment requires holding the underlying security more than 60 days during the 121-day period around ex-dividend date. Educational tool, not legal advice. Call 689-331-5723 or email info@zerofusstaxes.com.