Yes, these adjustments are applicable to you, if you have qualified dividends or capital gains, under the following two conditions.
- You have foreign qualifying dividends or long-term capital gains totaling more than $20,000, OR
- Your total income exceeds certain thresholds based on your filing status. The thresholds are:
- $383,900 if married filing jointly or qualifying surviving spouse,
- $191,950 if married filing separately,
- $191,950 if single, or
- $191,950 if head of household
The link you provided me is for the 2024 Publication 514 so these percentage rates you quoted are applicable for 2024.
[Edited 02/21/25|5:15 am PST]
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