Qualified Dividend
DefinitionQualified dividends, as defined by the United States Internal Revenue Code, are ordinary dividends that meet specific criteria to be taxed at the lower long-term capital gains tax rate rather than at higher tax rate for an individual's ordinary income. The rates on qualified dividends range from 0 to 23.8%. Qualified Dividend What is a 'Qualified Dividend' ...
Qualified Reservist
What is a Qualified Reservist A qualified reservist is an individual who meets the requirements to serve in the Reserve component of the United States Armed Forces. In order to qualify, reservists must be between the ages of 18 and 60, have a high school diploma or equivalent, and be physically fit for military service. They must also be citizens...
Qualified Eligible Participant (QEP)
What is 'Qualified Eligible Participant - QEP' An individual who meets requirements to trade in different investment funds, such as futures and hedge funds. The rules for defining a QEP are outlined under Rule 4.7 of the Commodity and Exchange Act. Explaining 'Qualified Eligible Participant - QEP' Some of the conditions that a person must...
Quantitative Easing 2 (QE2)
What is 'Quantitative Easing 2 – QE2' The second round of the Federal Reserve's monetary policy used to stimulate the U.S. economy following the recession that began in 2007/08. QE2 was initiated in the fourth quarter of 2010 in order to jump-start the sluggish economic recovery. The Federal Reserve announced plans to buy $600 billion in long-term...
Quality Control Chart
Quality control charts are an important tool for ensuring the quality of your products or services. By creating and using a quality control chart, you can identify and correct any issues with your product before they become a problem. This can save you time and money in the long run, and ensure that your customers are happy with their...
Qualified Charitable Organization
What is a Qualified Charitable Organization (QCO)? A Qualified Charitable Organization (QCO) is a type of nonprofit organization that is exempt from paying federal income tax. In order to qualify for this status, a QCO must meet certain requirements set forth by the Internal Revenue Service (IRS). These requirements include having a primary purpose of promoting religious, charitable, scientific, literary,...
Qualifying Disposition
What is 'Qualifying Disposition' A sale, transfer or exchange of stock obtained through a qualified stock option incentive plan, namely incentive stock option (ISO) plans and employee stock purchase plans (ESPP), that qualifies for favorable tax treatment for the employee selling the stock. In order to be a qualifying disposition, the employee must sell at least one...
Quarter (Q1, Q2, Q3, Q4)
What is 'Quarter - Q1, Q2, Q3, Q4' A quarter is three-month period on a financial calendar that serves as a foundation for the quarterly reporting of profits and the payment of dividends to shareholders. In the United States, a quarter refers to one-fourth of a year, and it is often abbreviated as "Q." The year is divided into four fiscal...
Quantity Demanded
What is quantity demanded and why is it important Quantity demanded is the amount of a good or service that consumers are willing to purchase at a given price. The relationship between quantity demanded and price is known as the demand curve. Quantity demanded is important because it helps to determine the equilibrium price in a market. The equilibrium price...
Qualified Widow Or Widower
What is 'Qualified Widow Or Widower' The least common of the five types of tax filing status each taxpayer must select from when preparing their personal tax return. A qualified widow or widower is entitled to use the "married filing jointly" tax rates on an individual return for up to two years following the death of the...