Список проголосовавших за комментарий " Вот что удалось найти про резидентов<br/> <em>The amount of tax paid on a qualified dividend depends on the income of the recipient. For those in the 10 to 20% income bracket, there is no tax owed on a qualified dividend as of 2015. This applies only if the dividend income does not take the recipient out of that tax bracket. The tax rate for the middle income brackets is 15%. For those in the 39.6% tax bracket, the taxation rate for qualified dividends is 20%.</em><br/> <br/> но это для граждан США"