How are Dividends taxed generally taxed in 2008?

I am confused why some dividends are listed as qualified and others are shown as non-qualified.

Thanks a lot...

For your information, "The Jobs and Growth Tax Relief Reconciliation Act of 2003," passed by Congress lowered the tax on individuals receiving qualified dividends to 15% (5% if they are in the 10% or 15% regular tax bracket).

A point to note is that "dividends" are still considered ordinary income and cannot be offset against net capital losses.

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