Liquidating dividends taxable, top e-services
The former target company stockholders transfer their basis to their new stock, and when they sell their acquiring company stock they will use that figure to calculate their taxable gain or loss.
The former target stockholders get their acquirer stock from a liquidating dividend.
However, these capital gains still have to be reported by the shareholder even though they were not received. Qualified dividends must satisfy the following requirements: Return of capital distributions are not taxable, except for any excess of the distributions over the stock basis of the shareholder.
Liquidating distributions reduce the tax basis of the stock. Do you need to pay tax on dividend income? In other words, the taxpayer must divide the number of shares he purchased in each transaction by the total number of shares he owns to determine the amount of his capital gain or loss.
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On the nominee's tax return, the nominee portion of the dividends is subtracted from the total dividends on Schedule B, Interest and Ordinary Dividendsyielding the taxable portion to be reported on Form However, this last rule only applies if the stockholder knows or has reason to believe that the payment is a payment in lieu of dividends.
Distribution from life insurance policies not modified endowment contracts are treated as a nontaxable return of premium, but distributions exceeding the total premiums paid are taxable. If the dividend is a qualified dividend, then it will be reported as such on Form DIV.
However, qualified dividends are taxed at the same marginal rate as net long-term capital gains:
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