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Level 3
posted Apr 11, 2023 10:23:39 AM

Can Qualified Dividends be offset against Net Capital Losses if you make an "investment income" election for these dividends on the Form 4952?

above gets at the heart of it.

all my income is either capital gain/loss or dividends (ordinary and qualified).  i have no other income.

2022 I have a capital loss exceeding all of my dividends.  But WI is asking me to pay tax because i can only deduct 3,000 of net capital loss from my dividend income.

My understanding is I can potentially elect all of my Qualified Dividends to be treated as "investment income" on line 4g of Form 4952, and therefore they would net off against the larger capital losses.  Therefore my capital loss allowed would still be 3,000, but i would no longer pay taxes on my qualified dividends (because they have been used to "relieve" other capital losses

is this correct?  thanks

0 2 657
2 Replies
Expert Alumni
Apr 11, 2023 10:37:14 AM

No. Dividends are taxable and cannot be netted against capital losses.

Level 15
Apr 11, 2023 6:07:24 PM

qualified dividends can be treated as nonqualified but that is only for purposes of allowing a larger investment interest deduction if you itemize.