My mutual fund sent a 1099-DIV, data in box 1a and 1b are identical.\nOrdinary Dividends are exactly equal to Qualified Dividends. The mutual\nfund says there has to be an entry in box 1a to show where the 1b\nqualified dividends were derived.\n\nI previously calculated 1040 tax on Taxable Income, tax was 91\nincluding data from box 1a entered in line 5 of 1040/Sched. B, and then\nin 1040 line 9a. So it directly adds to taxable income.\n\nI then entered the data from 1b in line 2 of Qualified Dividends/Capital\nGain Worksheet.\nCompleting the worksheet, Line 19- Tax on all taxable income, comes to\n49.\n\nBut it says to "also include this amount on 1040 line 44." Does this\nmean- add it to the existing data in line 44?\n\nThis is not a computed total, this is a simple addition of 49 to the\nexisting 91 for a new total tax on line 44 of 240.\n\nThis appears to be double entry of the same funds and resulting double\ntaxation.\n\nWhen the 1099-DIV goes to the IRS showing an entry in 1a, software looks\non my 1040 in line 9a. If I don't show anything in 9a, it will show up as\nan error.\n\nAdvice?\n\nms\n\nPS I had posted to a moderated ng with the same question but since my\naddress is munged, I doubt the moderator will post it, just in case,\nthere is no intent to crosspost, I just need an answer soon.