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Without a Roth, $60,000 in Dividend Income Costs $22,200 in Taxes

At the top federal tax bracket (37%), a portfolio yielding $60,000 in non-qualified dividend income incurs $22,200 in taxes each year, before state taxes and the 3.8% net investment income tax (NIIT). This is the cost of holding REITs, BDCs, and other ordinary-income dividend payers in taxable accounts.

June 4, 2026
2 min read
Source: 24/7 Wall St.
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Key Numbers

dividend income
$60,000
tax due
$22,200
tax rate
37%
niit rate
3.8%

A recent analysis highlights the significant tax burden faced by investors holding non-qualified dividend stocks in taxable accounts. At the top federal tax bracket (37%), a portfolio generating $60,000 in non-qualified dividend income results in $22,200 owed to the IRS annually, before state taxes and the 3.8% net investment income tax (NIIT) surtax.

Details

Non-qualified dividends include distributions from real estate investment trusts (REITs), business development companies (BDCs), and certain other stocks. Unlike qualified dividends, which are taxed at long-term capital gains rates (up to 20%), non-qualified dividends are taxed at ordinary income rates, which can reach 37%. Additionally, high-income investors face the 3.8% NIIT.

Context

Investors holding stocks such as Johnson & Johnson (JNJ), Procter & Gamble (PG), and Coca-Cola (KO) may be subject to this tax if their dividends are non-qualified. However, this burden can be avoided by holding these stocks in tax-advantaged accounts like traditional IRAs or Roth IRAs.

What This Means for Investors

Investors should consider tax efficiency when building their portfolios. Placing non-qualified dividend stocks in tax-sheltered accounts can save thousands of dollars annually. Switching to stocks that pay qualified dividends may also reduce the tax bite.

Frequently Asked Questions

Non-qualified dividends are dividend distributions taxed at ordinary income rates, such as those from REITs and BDCs.

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This article was rewritten in Wrqti's editorial style based on information from the original source above. Content is informational only — not investment advice.