Ordinary Dividend

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Ordinary Dividend

1. In the United States, any dividend that is subject to income tax rather than (lower) capital gains tax. An ordinary dividend occurs if the security from which the dividend derives has not been held for at least 61 days during a certain 121-day period (for common stock) or for at least 90 days during a corresponding 181-day period. See also: Qualified dividend.

2. Any dividend that a company pays on a regular basis most of the time. See also: Special dividend
References in periodicals archive ?
Information on the Form 1099-DIV issued by the broker or other intermediary may report distributions from Enterra as ordinary dividends and not qualified dividends.
Where the distributions are not qualified dividends, they should be reported as ordinary dividends.
For Trust Units held outside a qualified retirement plan, 100% of the distributions should be reported as ordinary dividends unless the Unitholder elects to treat Freehold as a Qualified Electing Fund (see below), in which case the Unitholder's share of income should be reported as ordinary income.
59 percent of common stock distributions declared in 2008 were classified as ordinary dividends and 88.
CLC Split pays ordinary dividends and capital gains dividends (which already enjoy very favourable tax treatment).
85 per share, all of which were classified as ordinary dividends for tax purposes.
2622 (1) The sum of Ordinary Dividends and Short-Term Capital Gains would appear in Box 1a on Form 1099-Div (2) Qualified Dividends are a subset of and included in the Ordinary Dividend amount and would appear in Box 1b on Form 1099-Div (3) 0.
AmREIT Class A Shares CUSIP #032158107 Unrecap- tured Return Total Capital Section of Distri- Taxable Qualified Gain 1250 Capital bution Ordinary Dividends Distri- Gain - Non- Record Payable Per Dividend (Box 1b) bution (Box 2b) Taxable Date Date Share (Box 1a) (A) (Box 2a) (B) (Box 3) 01/20/2006 01/31/2006 $0.
Common Shares Distribution: Record Payment Cash Taxable Qualifying Date Date Distribution Ordinary Dividends Per Share Dividend 03/15/06 03/31/06 $0.
AmREIT Class A Shares CUSIP #032158107 Un-recap- tured Capital Section Return of Total Taxable Qualified Gain 1250 Capital - Distri- Ordinary Dividends Distri- Gain Non- Record Payable bution Dividend (Box 1b) bution (Box 2b) Taxable Date Date Per Share (Box 1a) (A) (Box 2a) (B) (Box 3) 1/25/05 1/31/05 $0.