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 2022 year-end account statement.
Taxes
Qualified dividend income—2022 year-end figures
The tables show the percentage of 2022 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). Equity and balanced funds are likely to distribute QDI to shareholders; money market and bond funds won't distribute QDI.
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| Fund name | QDI figures for dividends | QDI figures for short-term capital gains |
| Vanguard 500 Index Fund Admiral™ Shares | 100.00% | 0.00% |
| Vanguard 500 Index Fund Institutional Select Shares | 100.00% | 0.00% |
| Vanguard 500 Index Fund Investor Shares | 100.00% | 0.00% |
| Vanguard Advice Select Dividend Growth | 100.00% | 100.00% |
| Vanguard Advice Select Global Value | 100.00% | 100.00% |
| Vanguard Alternative Strategy Fund Investor Shares | 14.23% | 0.00% |
| Vanguard Balanced Index Fund Admiral Shares | 49.44% | 0.00% |
| Vanguard Balanced Index Fund Institutional Shares | 49.44% | 0.00% |
| Vanguard Balanced Index Fund Investor Shares | 49.44% | 0.00% |
| Vanguard Capital Opportunity Fund Admiral Shares | 100.00% | 100.00% |
| Vanguard Capital Opportunity Fund Investor Shares | 100.00% | 100.00% |
| Vanguard Communication Services Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Communication Services Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Consumer Discretionary Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Consumer Discretionary Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Consumer Staples Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Consumer Staples Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Developed Markets Index Fund Admiral Shares | 94.02% | 0.00% |
| Vanguard Developed Markets Index Fund Institutional Plus Shares | 94.02% | 0.00% |
| Vanguard Developed Markets Index Fund Institutional Shares | 94.02% | 0.00% |
| Vanguard Developed Markets Index Fund Investor Shares | 94.02% | 0.00% |
| Vanguard Diversified Equity Fund Investor Shares | 100.00% | 83.40% |
| Vanguard Dividend Appreciation Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Dividend Appreciation Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Dividend Growth Fund Investor Shares | 100.00% | 62.16% |
| Vanguard Emerging Markets Select Stock Fund Investor Shares | 60.46% | 0.00% |
| Vanguard Emerging Markets Stock Index Fund Admiral Shares | 23.86% | 0.00% |
| Vanguard Emerging Markets Stock Index Fund Institutional Plus Shares | 23.86% | 0.00% |
| Vanguard Emerging Markets Stock Index Fund Institutional Shares | 23.86% | 0.00% |
| Vanguard Emerging Markets Stock Index Fund Investor Shares | 23.86% | 0.00% |
| Vanguard Energy Fund Admiral Shares | 94.13% | 0.00% |
| Vanguard Energy Fund Investor Shares | 94.13% | 0.00% |
| Vanguard Energy Index Fund Admiral Shares | 96.96% | 0.00% |
| Vanguard Energy Index Fund ETF Shares | 96.96% | 0.00% |
| Vanguard Equity Income Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Equity Income Fund Investor Shares | 100.00% | 0.00% |
| Vanguard ESG International Stock ETF | 68.76% | 0.00% |
| Vanguard ESG U.S. Stock ETF | 94.98% | 0.00% |
| Vanguard European Stock Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard European Stock Index Fund Institutional Plus Shares | 100.00% | 0.00% |
| Vanguard European Stock Index Fund Institutional Shares | 100.00% | 0.00% |
| Vanguard European Stock Index Fund Investor Shares | 100.00% | 0.00% |
| Vanguard Explorer™ Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Explorer Fund Investor Shares | 100.00% | 0.00% |
| Vanguard Explorer Value Fund Investor Shares | 100.00% | 0.00% |
| Vanguard Extended Market Index Fund Admiral Shares | 90.85% | 0.00% |
| Vanguard Extended Market Index Fund ETF Shares | 90.85% | 0.00% |
| Vanguard Extended Market Index Fund Institutional Plus Shares | 90.85% | 0.00% |
| Vanguard Extended Market Index Fund Institutional Select Shares | 90.85% | 0.00% |
| Vanguard Extended Market Index Fund Institutional Shares | 90.85% | 0.00% |
| Vanguard Extended Market Index Fund Investor Shares | 90.85% | 0.00% |
| Vanguard Financials Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Financials Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard FTSE All-World ex-US Index Fund Admiral Shares | 76.25% | 0.00% |
| Vanguard FTSE All-World ex-US Index Fund ETF Shares | 76.25% | 0.00% |
| Vanguard FTSE All-World ex-US Index Fund Institutional Plus Shares | 76.25% | 0.00% |
| Vanguard FTSE All-World ex-US Index Fund Institutional Shares | 76.25% | 0.00% |
| Vanguard FTSE All-World ex-US Small-Cap Index Fund Admiral Shares | 73.13% | 0.00% |
| Vanguard FTSE All-World ex-US Small-Cap Index Fund ETF Shares | 73.13% | 0.00% |
| Vanguard FTSE All-World ex-US Small-Cap Index Fund Institutional Shares | 73.13% | 0.00% |
| Vanguard FTSE Developed Markets ETF Shares | 94.02% | 0.00% |
| Vanguard FTSE Social Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard FTSE Social Index Fund Institutional Shares | 100.00% | 0.00% |
| Vanguard FTSE Emerging Markets ETF | 23.86% | 0.00% |
| Vanguard FTSE Europe ETF | 100.00% | 0.00% |
| Vanguard FTSE Pacific ETF | 91.76% | 0.00% |
| Vanguard Global Capital Cycles Fund Investor Shares | 84.63% | 0.00% |
| Vanguard Global Equity Fund Investor Shares | 100.00% | 0.00% |
| Vanguard Global ESG Select Stock Fund Admiral Shares | 100.00% | 52.08% |
| Vanguard Global ESG Select Stock Fund Investor Shares | 100.00% | 52.08% |
| Vanguard Global ex-U.S. Real Estate Index Fund Admiral Shares | 5.48% | 0.00% |
| Vanguard Global ex-U.S. Real Estate Index Fund ETF Shares | 5.48% | 0.00% |
| Vanguard Global ex-U.S. Real Estate Index Fund Institutional Shares | 5.48% | 0.00% |
| Vanguard Baillie Gifford Global Positive Impact Stock Investor Shares | 100.00% | 0.00% |
| Vanguard Global Minimum Volatility Fund Admiral Shares | 85.82% | 0.00% |
| Vanguard Global Minimum Volatility Fund Investor Shares | 85.82% | 0.00% |
| Vanguard Global Wellesley® Income Admiral Shares | 79.26% | 0.00% |
| Vanguard Global Wellesley Income Investor Shares | 79.26% | 0.00% |
| Vanguard Global Wellington™ Admiral Shares | 100.00% | 0.00% |
| Vanguard Global Wellington Investor Shares | 100.00% | 0.00% |
| Vanguard Growth and Income Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Growth and Income Fund Investor Shares | 100.00% | 0.00% |
| Vanguard Growth Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Growth Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Growth Index Fund Institutional Shares | 100.00% | 0.00% |
| Vanguard Growth Index Fund Investor Shares | 100.00% | 0.00% |
| Vanguard Health Care Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Health Care Fund Investor Shares | 100.00% | 0.00% |
| Vanguard Health Care Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Health Care Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard High Dividend Yield Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard High Dividend Yield Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Industrials Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Industrials Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Information Technology Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Information Technology Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Institutional Index Fund Institutional Plus Shares | 96.99% | 0.00% |
| Vanguard Institutional Index Fund Institutional Shares | 96.99% | 0.00% |
| Vanguard Institutional Total Stock Market Index Institutional Shares | 93.91% | 0.00% |
| Vanguard International Growth Fund Admiral Shares | 75.73% | 0.00% |
| Vanguard International Growth Fund Investor Shares | 75.73% | 0.00% |
| Vanguard International High Dividend Yield Index Fund Admiral Shares | 69.65% | 0.00% |
| Vanguard International High Dividend Yield Index Fund ETF Shares | 69.65% | 0.00% |
| Vanguard International Value Fund Investor Shares | 87.73% | 0.00% |
| Vanguard International Explorer Fund | 100.00% | 0.00% |
| Vanguard International Core Stock Admiral | 82.74% | 0.00% |
| Vanguard International Core Stock Investor | 82.74% | 0.00% |
| Vanguard International Dividend Appreciation ETF | 78.89% | 0.00% |
| Vanguard International Dividend Appreciation Index Fund Admiral Shares | 78.89% | 0.00% |
| Vanguard Institutional Total Stock Market Index Fund Institutional Plus Shares | 93.91% | 0.00% |
| Vanguard Large-Cap Index Fund Admiral Shares | 97.13% | 0.00% |
| Vanguard Large-Cap Index Fund ETF Shares | 97.13% | 0.00% |
| Vanguard Large-Cap Index Fund Institutional Shares | 97.13% | 0.00% |
| Vanguard Large-Cap Index Fund Investor Shares | 97.13% | 0.00% |
| Vanguard LifeStrategy® Conservative Growth Fund Investor Shares | 34.69% | 0.00% |
| Vanguard LifeStrategy Growth Fund Investor Shares | 66.70% | 0.00% |
| Vanguard LifeStrategy Income Fund Investor Shares | 17.08% | 0.00% |
| Vanguard LifeStrategy Moderate Growth Fund Investor Shares | 51.25% | 0.00% |
| Vanguard Managed Allocation Fund | 44.94% | 0.00% |
| Vanguard Market Neutral Fund Institutional Shares | 100.00% | 0.00% |
| Vanguard Market Neutral Fund Investor Shares | 100.00% | 0.00% |
| Vanguard Materials Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Materials Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Mega Cap Growth Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Mega Cap Growth Index Fund Institutional Shares | 100.00% | 0.00% |
| Vanguard Mega Cap Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Mega Cap Index Fund Institutional Shares | 100.00% | 0.00% |
| Vanguard Mega Cap Value Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Mega Cap Value Index Fund Institutional Shares | 100.00% | 0.00% |
| Vanguard Mid-Cap Growth Fund Investor Shares | 100.00% | 0.00% |
| Vanguard Mid-Cap Growth Index Fund Admiral Shares | 93.94% | 0.00% |
| Vanguard Mid-Cap Growth Index Fund ETF Shares | 93.94% | 0.00% |
| Vanguard Mid-Cap Growth Index Fund Investor Shares | 93.94% | 0.00% |
| Vanguard Mid-Cap Index Fund Admiral Shares | 88.53% | 0.00% |
| Vanguard Mid-Cap Index Fund ETF Shares | 88.53% | 0.00% |
| Vanguard Mid-Cap Index Fund Institutional Plus Shares | 88.53% | 0.00% |
| Vanguard Mid-Cap Index Fund Institutional Shares | 88.53% | 0.00% |
| Vanguard Mid-Cap Index Fund Investor Shares | 88.53% | 0.00% |
| Vanguard Mid-Cap Value Index Fund Admiral Shares | 88.38% | 0.00% |
| Vanguard Mid-Cap Value Index Fund ETF Shares | 88.38% | 0.00% |
| Vanguard Mid-Cap Value Index Fund Investor Shares | 88.38% | 0.00% |
| Vanguard Pacific Stock Index Fund Admiral Shares | 91.76% | 0.00% |
| Vanguard Pacific Stock Index Fund Institutional Shares | 91.76% | 0.00% |
| Vanguard Pacific Stock Index Fund Investor Shares | 91.76% | 0.00% |
| Vanguard PRIMECAP Core Fund Investor Shares | 100.00% | 100.00% |
| Vanguard PRIMECAP Fund Admiral Shares | 100.00% | 100.00% |
| Vanguard PRIMECAP Fund Investor Shares | 100.00% | 100.00% |
| Vanguard Real Estate ETF Shares | 1.99% | 0.00% |
| Vanguard Real Estate Index Fund Admiral Shares | 1.99% | 0.00% |
| Vanguard Real Estate Index Fund Investor Shares | 1.99% | 0.00% |
| Vanguard Real Estate Index Fund Institutional Shares | 1.99% | 0.00% |
| Vanguard Real Estate II Index Fund Institutional Plus Shares | 1.96% | 0.00% |
| Vanguard Russell 1000 Growth Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Russell 1000 Growth Index Fund Institutional Shares | 100.00% | 0.00% |
| Vanguard Russell 1000 Index Fund ETF Shares | 98.84% | 0.00% |
| Vanguard Russell 1000 Index Fund Institutional Shares | 98.84% | 0.00% |
| Vanguard Russell 1000 Value Index Fund ETF Shares | 95.57% | 0.00% |
| Vanguard Russell 1000 Value Index Fund Institutional Shares | 95.57% | 0.00% |
| Vanguard Russell 2000 Growth Index Fund ETF Shares | 92.57% | 0.00% |
| Vanguard Russell 2000 Growth Index Fund Institutional Shares | 92.57% | 0.00% |
| Vanguard Russell 2000 Index Fund ETF Shares | 76.93% | 0.00% |
| Vanguard Russell 2000 Index Fund Institutional Shares | 76.93% | 0.00% |
| Vanguard Russell 2000 Value Index Fund ETF Shares | 77.05% | 0.00% |
| Vanguard Russell 2000 Value Index Fund Institutional Shares | 77.05% | 0.00% |
| Vanguard Russell 3000 Index Fund ETF Shares | 98.35% | 0.00% |
| Vanguard Russell 3000 Index Fund Institutional Shares | 98.35% | 0.00% |
| Vanguard S&P 500 Fund ETF Shares | 100.00% | 0.00% |
| Vanguard S&P 500 Growth Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard S&P 500 Growth Index Fund Institutional Shares | 100.00% | 0.00% |
| Vanguard S&P 500 Value Index Fund ETF Shares | 97.59% | 0.00% |
| Vanguard S&P 500 Value Index Fund Institutional Shares | 97.59% | 0.00% |
| Vanguard S&P Mid-Cap 400 Growth Index Fund ETF Shares | 86.46% | 0.00% |
| Vanguard S&P Mid-Cap 400 Growth Index Fund Institutional Shares | 86.46% | 0.00% |
| Vanguard S&P Mid-Cap 400 Index Fund ETF Shares | 79.63% | 0.00% |
| Vanguard S&P Mid-Cap 400 Index Fund Institutional Shares | 79.63% | 0.00% |
| Vanguard S&P Mid-Cap 400 Value Index Fund ETF Shares | 83.61% | 0.00% |
| Vanguard S&P Mid-Cap 400 Value Index Fund Institutional Shares | 83.61% | 0.00% |
| Vanguard S&P Small-Cap 600 Growth Index Fund ETF Shares | 87.10% | 0.00% |
| Vanguard S&P Small-Cap 600 Growth Index Fund Institutional Shares | 87.10% | 0.00% |
| Vanguard S&P Small-Cap 600 Index Fund ETF Shares | 76.14% | 0.00% |
| Vanguard S&P Small-Cap 600 Index Fund Institutional Shares | 76.14% | 0.00% |
| Vanguard S&P Small-Cap 600 Value Index Fund ETF Shares | 74.37% | 0.00% |
| Vanguard S&P Small-Cap 600 Value Index Fund Institutional Shares | 74.37% | 0.00% |
| Vanguard Selected Value Fund Investor Shares | 100.00% | 83.20% |
| Vanguard Small-Cap Growth Index Fund Admiral Shares | 89.42% | 0.00% |
| Vanguard Small-Cap Growth Index Fund ETF Shares | 89.42% | 0.00% |
| Vanguard Small-Cap Growth Index Fund Institutional Shares | 89.42% | 0.00% |
| Vanguard Small-Cap Growth Index Fund Investor Shares | 89.42% | 0.00% |
| Vanguard Small-Cap Index Fund Admiral Shares | 78.28% | 0.00% |
| Vanguard Small-Cap Index Fund ETF Shares | 78.28% | 0.00% |
| Vanguard Small-Cap Index Fund Institutional Plus Shares | 78.28% | 0.00% |
| Vanguard Small-Cap Index Fund Institutional Shares | 78.28% | 0.00% |
| Vanguard Small-Cap Index Fund Investor Shares | 78.28% | 0.00% |
| Vanguard Small-Cap Value Index Fund Admiral Shares | 82.35% | 0.00% |
| Vanguard Small-Cap Value Index Fund ETF Shares | 82.35% | 0.00% |
| Vanguard Small-Cap Value Index Fund Institutional Shares | 82.35% | 0.00% |
| Vanguard Small-Cap Value Index Fund Investor Shares | 82.35% | 0.00% |
| Vanguard STAR® Fund Investor Shares | 41.77% | 0.00% |
| Vanguard Strategic Equity Fund Investor Shares | 93.09% | 0.00% |
| Vanguard Strategic Small-Cap Equity Fund Investor Shares | 100.00% | 0.00% |
| Vanguard Target Retirement 2015 Fund | 21.62% | 0.00% |
| Vanguard Target Retirement 2020 Fund | 31.93% | 0.00% |
| Vanguard Target Retirement 2025 Fund | 46.09% | 0.00% |
| Vanguard Target Retirement 2030 Fund | 56.23% | 0.00% |
| Vanguard Target Retirement 2035 Fund | 61.65% | 0.00% |
| Vanguard Target Retirement 2040 Fund | 66.98% | 0.00% |
| Vanguard Target Retirement 2045 Fund | 72.20% | 0.00% |
| Vanguard Target Retirement 2050 Fund | 74.34% | 0.00% |
| Vanguard Target Retirement 2055 Fund | 74.34% | 0.00% |
| Vanguard Target Retirement 2060 Fund | 74.35% | 0.00% |
| Vanguard Target Retirement 2065 Fund | 74.36% | 0.00% |
| Vanguard Target Retirement 2070 Fund | 74.52% | 0.00% |
| Vanguard Target Retirement Income Fund | 19.37% | 0.00% |
| Vanguard Tax-Managed Balanced Fund Admiral Shares | 98.18% | 0.00% |
| Vanguard Tax-Managed Capital Appreciation Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Tax-Managed Capital Appreciation Fund Institutional Shares | 100.00% | 0.00% |
| Vanguard Tax-Managed Small-Cap Fund Admiral Shares | 80.78% | 0.00% |
| Vanguard Tax-Managed Small-Cap Fund Institutional Shares | 80.78% | 0.00% |
| Vanguard Total International Stock Index Fund Admiral Shares | 73.73% | 0.00% |
| Vanguard Total International Stock Index Fund ETF Shares | 73.73% | 0.00% |
| Vanguard Total International Stock Index Fund Institutional Plus Shares | 73.73% | 0.00% |
| Vanguard Total International Stock Index Fund Institutional Select Shares | 73.73% | 0.00% |
| Vanguard Total International Stock Index Fund Institutional Shares | 73.73% | 0.00% |
| Vanguard Total International Stock Index Fund Investor Shares | 73.73% | 0.00% |
| Vanguard Total Stock Market Index Fund Admiral Shares | 93.79% | 0.00% |
| Vanguard Total Stock Market Index Fund ETF Shares | 93.79% | 0.00% |
| Vanguard Total Stock Market Index Fund Institutional Plus Shares | 93.79% | 0.00% |
| Vanguard Total Stock Market Index Fund Institutional Select Shares | 93.79% | 0.00% |
| Vanguard Total Stock Market Index Fund Institutional Shares | 93.79% | 0.00% |
| Vanguard Total Stock Market Index Fund Investor Shares | 93.79% | 0.00% |
| Vanguard Total World Stock Index Fund Admiral Shares | 86.92% | 0.00% |
| Vanguard Total World Stock Index Fund ETF Shares | 86.92% | 0.00% |
| Vanguard Total World Stock Index Fund Institutional Shares | 86.92% | 0.00% |
| Vanguard U.S. Growth Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard U.S. Growth Fund Investor Shares | 100.00% | 0.00% |
| Vanguard U.S. Liquidity Factor ETF | 100.00% | 0.00% |
| Vanguard U.S. Minimum Volatility ETF | 100.00% | 0.00% |
| Vanguard U.S. Momentum Factor ETF | 100.00% | 0.00% |
| Vanguard U.S. Multifactor ETF | 100.00% | 0.00% |
| Vanguard U.S. Multifactor Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard U.S. Quality Factor ETF | 100.00% | 0.00% |
| Vanguard U.S. Value Factor ETF | 100.00% | 0.00% |
| Vanguard Utilities Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Utilities Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Value Index Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Value Index Fund ETF Shares | 100.00% | 0.00% |
| Vanguard Value Index Fund Institutional Shares | 100.00% | 0.00% |
| Vanguard Value Index Fund Investor Shares | 100.00% | 0.00% |
| Vanguard Wellesley Income Fund Admiral Shares | 39.75% | 0.00% |
| Vanguard Wellesley Income Fund Investor Shares | 39.75% | 0.00% |
| Vanguard Wellington Fund Admiral Shares | 53.33% | 0.00% |
| Vanguard Wellington Fund Investor Shares | 53.33% | 0.00% |
| Vanguard Windsor™ Fund Admiral Shares | 100.00% | 100.00% |
| Vanguard Windsor Fund Investor Shares | 100.00% | 100.00% |
| Vanguard Windsor II Fund Admiral Shares | 100.00% | 0.00% |
| Vanguard Windsor II Fund Investor Shares | 100.00% | 0.00% |
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