Tax-Efficient Dividend Investing (Qualified vs. Non-Qualified)

The IRS gives benefits to certain dividends, allowing them to be taxed at lower rates and bringing you more money. These are called qualified dividends.

For a dividend to be qualified, it must meet 2 requirements:

1. Be paid for by a U.S. or qualified foreign company
2. You must own the stock for at least 60 days during a window surrounding the ex-dividend date. The window for you to own it is from 60 days before to 60 days after the ex dividend date.

Source: Qualified Investor