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.
Causes Of Passive Aggressive Behavior. If you think your anger is bad and you're bad for having it, then you are very likely to become passive aggressive at some point. Here's why: 1  Anger is a natural emotion, and just because you think it's bad doesn't mean it goes away.ther things that can cause this type of problem are: 1  You have exploded in anger in the past, and you made up your mind not to do it again--but you never learned how to get your anger out in healthy ways, so it comes out in passive aggressive ways.