### Question
How does the law define qualified REIT dividend?


### Answer
Under *26 U.S.C. § 199A*, **qualified REIT dividend** is defined as:

> any dividend from a real estate investment trust received during the taxable year which—


(A) is not a capital gain dividend, as defined in section 857(b)(3), and


(B) is not qualified dividend income, as defined in section 1(h)(11)

#### Citation:
  - *26 U.S.C. § 199A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

