Odpowiedź z ChataGPT (wg stanu prawnego na rok 2021):
Qualified dividends are generally taxed at long-term capital gains rates, which are typically lower than ordinary income tax rates. Here are the tax rates for qualified dividends for the tax year 2021:
- For individuals with taxable income up to $40,400 (single) or $80,800 (married filing jointly), the tax rate on qualified dividends is 0%.
- For individuals with taxable income above those thresholds, but below $441,450 (single) or $496,600 (married filing jointly), the tax rate on qualified dividends is 15%.
For individuals with taxable income above $441,450 (single) or $496,600 (married filing jointly), the tax rate on qualified dividends is 20%.