 See IRS Form 8960.With the creation of the personal federal income tax in 1913 until 1935, dividends in general were subject to the surtax of 1-6% that applied on incomes above $20,000, but not to the ordinary 1% income tax that applied to all incomes.With the Revenue Act of 1936 through 1953, dividends were subject to all income taxation again at the individual level.