@fanfare Thank you for the link to provide feedback to the IRS. I have given the following feedback to the IRS:
The second paragraph under the header "Form 1099-DIV" in tax topic "Topic No. 404 Dividends" is misleading since it implies that all ordinary dividends are taxed as ordinary income. I recommend that the second paragraph under the header "Form 1099-DIV" be changed to "Dividends are the most common type of distribution from a corporation. They're paid out of the earnings and profits of the corporation. A portion of the ordinary dividends that meet certain requirements are called qualified dividends and are taxed at capital gain rates. Dividends not classified as qualified are taxed as ordinary income."
