How do I allocate Qualified Dividends to Periods when using the Annualized Income Installment Method?

[trcolw]

If Qualified Dividends are less than the Ordinary Dividends (i.e. Mutual Fund distributions), how do I allocate them to the calendar periods when using the Annualized Income Installment Method?  Would I allocate them pro-rata to the periods based upon the Ordinary Dividends received in each period?  Are there other ways to do this that are acceptable?

[Hal_Al · Accepted solution]

Yes, allocate them pro-rata to the periods based upon the Ordinary Dividends received in each period.