Qualified dividends are taxed at the same rate as capital gains; 0%. 15%, and 20%.
As a result, Part V of Schedule D or the Schedule D Tax Worksheet is used to calculate the tax, not the regular tax rate schedules.
See https://www.irs.gov/instructions/i1041#en_US_2022_publink1000286212 (this is applicable to the 2022 tax year).
