NUA Stock Dividends

I have employer stock in my 401k and if I’d take the dividends now instead of reinvesting I believe they would be treated as ordinary income. If I would take this stock out of the plan in a rollover under NUA treatment, would future dividends continue to be ordinary income or would they then be considered qualified dividends?



Once the shares are in your taxable brokerage account, additional dividends generated are eligible for qualified dividend treatment. They are no longer 404k dividends or reported on a 1099R.

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