We operate so as to qualify to be taxed as a real estate investment trust ("REIT") under the Internal Revenue Code of 1986, as amended (the "Internal Revenue Code"). ... Distributions to stockholders will generally be taxable as ordinary income.

How do you know if foreign dividends are qualified?

Dividends received from a qualified foreign corporation are qualified dividends. A foreign corporation is a qualified foreign corporation if it is eligible for the benefits of a income tax treaty with the United States that is included on this list.

What qualified dividends 2020?

A qualified dividend is a dividend that falls under capital gains tax rates that are lower than the income tax rates on unqualified, or ordinary, dividends.