Tax Tables for Qualified Dividends

No, taxpayers with qualified dividends cannot use the regular tax tables to compute their tax.

They must use either the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet to calculate their tax liability. This is because qualified dividends are taxed at special capital gains rates of 0%, 15%, or 20% depending on the taxpayer's taxable income level, rather than at ordinary income tax rates.