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.For individuals, estates, and trusts, qualified dividends are taxed at the current capital gains rate of 15%.For individuals whose income tax rate is 10% or 15%, then the capital gains tax rate is zero.hese qualified rates are lower than the typical income tax rate that unqualified, or ordinary, dividends are applied to. Non-qualified dividends do not qualify for the lower tax preference and are thus taxed at an individualâs normal income tax rate.
Photo Credit altrendo images/Stockbyte/Getty Images. Words or actions that are purposefully employed to harm or upset someone form the basis of passive-aggressive behavior. Passive-aggressive individuals mask their malicious intentions by lying to prevent being blamed for a misfortune incurred by another.
There's a reason why passive-aggressive behavior gets such a bad rap. Not only is it supremely frustrating for both parties involved, but it's also incredibly unproductive to the passive-aggressive person -- because his or her needs aren't actually ever acknowledged or addressed.nce you give in to passive-aggressive behavior, you lose your options, he explains. It's critical to see it as a power struggle, and then use the typical tactics one might use in a power struggle.. 2. Set limits -- and then follow through. Make it clear that you won't tolerate being mistreated, Wetzler says.