### Question
Can you define what qualified dividend income means?


### Answer
**Qualified dividend income** is defined as the following in *26 U.S.C. § 854*:

> given such term by section 1(h)(11)(B).

#### Citation:
  - *26 U.S.C. § 854*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter M-Regulated Investment Companies and Real Estate Investment Trusts > PART I-REGULATED INVESTMENT COMPANIES**

