Form 1099-DIV box 1a total ordinary Div and box 1b qualified Div are = but turbo tax is calulating tax on the qualified Div that should be 0% tax rate why?

There are two types of ordinary dividends: qualified and nonqualified. The most significant difference between the two is that nonqualified dividends are taxed at ordinary income rates, while qualified dividends receive more favorable tax treatment by being taxed at capital gains rates.

Review the Qualified div/Capital Gain form (line 12a).  Line 11 will show you qualified dividends/gains (stock held one year or longer) taxed at 0% based on taxable income.  Single taxable income under $39,375 and MJF taxable income under $78,750 qualify for 0%.