Conversations with police in the course of their duties are not private conversations, but many other things you may record on a public street are. You have the right to videotape and audiotape police officers performing official duties in public. It is not a violation of the Pennsylvania Wiretap Law to do so. That means you can record an officer during a traffic stop, during an interrogation, or while he or she is making an arrest.
A qualified dividend is a type of dividend that is taxed at the capital gains tax rate. Generally speaking, most regular dividends from U.S. companies with normal company structures (corporations) are qualified.
Box 1a: Ordinary dividends reflecting the total amount of dividends paid to you; Box 1b: Qualified dividends â the portion of total dividends that qualify for the preferred capital gains tax rate; Box 3: Non-dividend distributions, which are a nontaxable return of capital; Dividends are typically ordinary unless a Form 1099-DIV states otherwise. You'll report dividend income on your tax return in the following places: 1  Ordinary dividends are reported on Line 9a of your Form 1040 or Form 1040A. 2  Qualified dividends are reported on Line 9b of your Form 1040 or 1040A.