On your 1040 form box 1a will appear on line 3b and box 1b will go on line 3a - they can be the same. Line 3b adds to your AGI and line 3a determines the amount that is taxed at the "capital gains and qualified dividend" lower tax rate.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
