Qualified dividend income—2017 year-end figures

The tables below show the percentage of 2017 dividend and net short-term capital gain distributions, by fund and share class, that are eligible for reduced tax rates as "qualified dividend income" (QDI) under the Jobs and Growth Tax Relief Reconciliation Act of 2003. Equity and balanced funds are likely to distribute QDI to shareholders; money market and bond funds won't distribute QDI.

QDI-eligible amounts, including any net short-term capital gains, are reported to shareholders in Box 1b of Form 1099-DIV. For those shareholders who don't receive a Form 1099-DIV, QDI-eligible amounts can be determined by applying the relevant percentages from the table to the dividend and net short-term capital gain distributions shown on the shareholder's 2017 year-end account statement.

Note: Because of the unique reporting requirements for Vanguard REIT Index Fund, Vanguard has received an extension to mail Form 1099-DIV to shareholders by late February. As a result, QDI information for this fund won't be available until that time. The percentage currently displayed for each share class of Vanguard REIT Index Fund is an estimate.