Don’t Include Negative Qualified Dividends on Form 8995, Line 12 or Form 8995-A, Line 34

 

Your qualified dividends can't be less than zero (for example, qualified dividends from line 3a of your 2020 Form 1040, 1040-SR, or 1040-NR; or 2020 Form 1041, line 2b(2); etc. can't be less than zero). Don't include an amount less than zero in the calculation for Form 8995, line 12 or Form 8995-A, line 34.