Conversations with police in the course of their duties are not private conversations, but many other things you may record on a public street are. You have the right to videotape and audiotape police officers performing official duties in public. It is not a violation of the Pennsylvania Wiretap Law to do so. That means you can record an officer during a traffic stop, during an interrogation, or while he or she is making an arrest.
A qualified dividend is a type of dividend that is taxed at the capital gains tax rate. Generally speaking, most regular dividends from U.S. companies with normal company structures (corporations) are qualified.
Qualified dividends are the ordinary dividends subject to the same 0%, 15%, or 20% maximum tax rate that applies to net capital gain. They should be shown in box 1b of the Form 1099-DIV you receive. The maximum rate of tax on qualified dividends is the following. 1  0% on any amount that otherwise would be taxed at a 10% or 15% rate. 2  15% on any amount that otherwise would be taxed at rates greater than 15% but less than 39.6%. 3  20% on any amount that otherwise would be taxed at a 39.6% rate.