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.
Answer Wiki. Passive Aggressive Behaviour - A behaviour that shows sullen and angry behaviour as if to prove someone wrong, going onto procrastination, stubbornness, sullen behaviour, or deliberate or repeated failure.