I have capital losses carry forward from previous years, however this time I have qualified dividend. How do I offset the dividend with the capital losses?

[PattiF]

You are not able to offset the Dividends with Capital Gain losses. 

Dividends and interest are considered ordinary income for tax purposes.  Stocks and bonds are considered for the most part capital assets.  You can only apply $3,000 from losses from sales of capital assets (such as stock losses) against ordinary income in any tax year. Any loss above that will roll over to the following years until the losses are fully exhausted.