No, you have to treat dividends as they are reported on your Form 1099-DIV. If your dividends are qualified dividends then you have to report then as qualified dividends on your tax return.
Nonqualified dividends are taxed at ordinary income rates, while qualified dividends receive more favorable tax treatment by being taxed at capital gains rates.
[Edited 04/05/2019 | 3:59 pm PDT]
