@atom1csk1er123-
No, don't do that ......put those $$ back in box 1a.
Yes...the same $$ amounts will appear on lines 3a and 3b of the form 1040.
The qualified dividend $$ ARE a part of your total AGI, but what you don't see is that they are being treated differently on background worksheets that calculate the actual taxes owed.
Similarly, Long Term Capital Gains are also included in line 7 and total AGI on the form 1040, but again, those $$ will be treated separately on the background tax calculation worksheets.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
