Why do i report qualified dividends in both ordinary box 1a if allare qualified for box 1b?

[bgoodman527]

if all are qualified why do i put in ordinary box too?

[MinhT1]

Box 1a of form 1099-DIV report all dividends. Box 1b report those dividends among all dividends which are qualified. So it is correct that when all dividends are qualified, box 1a equals box 1b.

You should enter your form 1099-DIV as it is printed.

[SteamTrain]

It's just the screwball terminology that the IRS has chosen....that seem s warped to us all.  I'd like them to be listed completely separately, but they didn't ask me or would have ignored me anyhow.

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THUS

On a 1099-DIV form, the total of ALL potentially-taxable dividends are included in box1a .

....then a subset of 1a are also considered "qualified" for special tax treatment, and those entered in 1b.....

.............so 1a and 1b can occasionally be the same number,

........................but while 1b can be less than 1a, it can never be greater than 1a

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(Except tax-exempt in box 11, those are entirely separate)