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littleadv
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What is a qualified dividend (NOT REITS!)

According to NerdWallet, qualified dividends are dividends that:

  1. It is paid by a U.S. corporation or qualifying foreign entity. For many investors — be they in stocks, mutual funds or ETFs — this one’s easy to satisfy.

  2. It is actually a dividend in the eyes of the IRS.

This makes it sound like all stocks or ETFs paying a dividend are paying out qualified dividends. Meaning that, as long as I hold that stock/ETF long enough (more than 60 days I think for common stock), then it's a qualified dividend and is eligible for cap gains tax rate.

Is this correct? If I have a dividend paying stock in my portfolio, how would I know whether a dividend is qualified or non-qualified?

Do all dividends start as non-qualified dividends and then they become classified as qualified dividends after the 60 day threshold?