Where is the law or rule that says it's mandatory? It's usually advantageous but seems to be a choice. From an online website that discusses the advantages of classifying the dividends as unqualified- investment income.
https://protaxconsulting.com/blog/maximizing-foreign-tax-credit/
" In summary, when a taxpayer has foreign-source qualified dividend income with foreign tax paid on the income, the tax adviser may need to test the tax return computations under the above two scenarios, i.e., qualified dividend income scenario versus investment income scenario, to determine which results in the lower overall tax burden."
( Not seeing my replies here. Not sure why)
