<prompt> Human: Just got a letter from the IRS stating I owe taxes, Other income: which was something I won, does anyone know how to dispute Fair Market Value? It was an ipad mini 16gb non wifi that was filed as 649 which is ridiculousBut the other two I dont understand:Qualified Dividends Total Stock Mkt Ind Adm VanguardTaxable Dividends Total Stock Mkt Ind Adm VanguardI looked at my vanguard account and it has multiple columns but only the first two have figures Total ordinary dividends Box 1a: 311.24 Qualified dividends Box 1b: 293.65I tried googling and it says that all qualified dividends are technically ordinary dividends, and since the first one says total I figured the 293 was part of the 311... I Filed the 293 but IRS is showing the 311 difference? Just was curious if anyone can clarify this before I give them a call..  <response>: If I recall correctlyQualified dividends are taxed at the capital gains tax rate.Box 1a is the Total Amount of dividends, 1b is the amount that should be taxed according to capital gains. 1a-1b the amount of dividends you are taxed based on your personal income tax rate. 