Qualified dividend

from investopedia:

A type of dividend to which capital gains tax rates are applied. These tax rates are usually lower than regular income tax rates.

Ordinary dividends that do not qualify for this tax preference are taxed at an individual's normal income tax rate.

In order to qualify:
 * 1) The dividend must have been paid by an American company or a qualifying foreign company.
 * 2) The dividends are not listed with the IRS as dividends that do not qualify.
 * 3) The required dividend holding period has been met.

from the IRS (Publication 17): Qualified dividends are the ordinary dividends that are subject to the same 0% or 15% maximum tax rate that applies to net capital gain. They should be shown in box 1b of the Form 1099-DIV you receive.

Qualified dividends are subject to the 15% rate if the regular tax rate that would apply is 25% or higher. If the regular tax rate that would apply is lower than 25%, qualified dividends are subject to the 0% rate.

Qualified dividends were enacted in the The Jobs and Growth Tax Relief Reconciliation Act of 2003. The Tax Increase Prevention and Reconciliation Act of 2005, extended the low qualified dividend tax rates until the end of 2010. The Tax Relief Act enacted in December 2010 extended qualified dividends through 2012.

For details on determining qualified dividends refer to Fidelity: Qualified Dividends