✅ Likely Qualified Dividends

CSCO (Cisco Systems)

• ✅ U.S. corporation.
• ✅ Dividends are typically qualified.
• ⚠️ Must meet the holding period requirement: held 60+ days within the 121-day window around the ex-dividend date.

TSM (Taiwan Semiconductor)

• ⚠️ Foreign corporation.
• ✅ Often considered a qualified foreign corporation under IRS rules due to being traded on the NYSE via ADR (American Depositary Receipt).
• ✅ Dividends are usually qualified, but double-check with your brokerage tax docs.

QQQ (Invesco QQQ ETF)

• ⚠️ ETF holding various NASDAQ stocks.
• ✅ Pass-through dividends can be qualified, depending on the underlying holdings and how long you hold QQQ.
• ⚠️ Again, the holding period requirement applies to the ETF itself (60+ days).

SPY (SPDR S&P 500 ETF)

• ✅ U.S.-based ETF.
• ✅ Dividends are mostly qualified.
• ⚠️ Some small percentage may be non-qualified depending on underlying holdings.

❌ Usually Not Qualified

ARCC (Ares Capital Corporation)