Unfortunately, Tax Topic 404 is inaccurate. If you go to the reference provided in Tax Topic 404, https://www.irs.gov/pub/irs-pdf/p550.pdf, you'll find that it says, "Qualified dividends are the ordinary dividends subject to the same 0%, 15%, or 20% maximum tax rate that applies to net capital gain." In other words, qualified dividends are a subset of ordinary dividends.
