[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-280800-105":53,"doc-detail-280800-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","2021-percentage-of-qualified-business-interest-income-qbi-portion-table","2021 Percentage of Qualified Business Interest Income - QBI Portion Table","","2021 percentage breakdown of ordinary dividends attributable to qualified business interest income (QBI) under section 163(j). The document explains that mutual fund dividends derived from interest income may be treated as interest income for this purpose, then provides a table listing funds alongside their corresponding corporate QBI percentage. It also includes 2021-specific closing and distribution disclosures, contact information, and investor risk/charge reminders.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2021-percentage-of-qualified-business-interest-income-qbi-portion-table/280800/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2021-percentage-of-qualified-business-interest-income-qbi-portion-table/280800.png","ImageObject",442,249,{"name":88,"@type":89},"WPS_1786070896","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-16",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How does the document define qualified business interest income (QBI) for section 163(j)?","Question",{"text":108,"@type":109},"It states that mutual fund dividends derived from interest income may be treated as interest income for purposes of section 163(j). The table then shows the portion of ordinary dividends attributable to qualified business interest income (QBI).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What does the QBI percentage column represent in the table?",{"text":113,"@type":109},"The column shows the corporate QBI percentage for each listed mutual fund, indicating the portion of ordinary dividends attributable to QBI.",{"name":115,"@type":106,"acceptedAnswer":116},"Which mutual funds are listed as liquidated during 2021?",{"text":117,"@type":109},"The document notes “Liquidated during 2021” and includes the Janus Henderson Investors footer, but it does not specify liquidation status per individual fund beyond the closing statement.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},280800,1790167685,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},549768072016,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","2021 Percentage of Qualified Business Interest Income  \nMutual fund dividends derived from interest income may be treated as interest income for purposes of section 163(j) . The table below shows the portion of the ordinary dividends attributable to qualified business interest income (QBI) .  \n\n| Fund | Corporate\u003Cbr>QBI\u003Cbr>Percentage |\n| --- | --- |\n| Absolute Return Income Opportunities Fund | 87% |\n| Adaptive Global Allocation Fund | 0% |\n| Asia Equity Fund | 0% |\n| Balanced Fund | 38% |\n| Contrarian Fund | 0% |\n| Developed World Bond Fund | 100% |\n| Dividend & Income Builder Fund | 11% |\n| Emerging Markets Fund | 0% |\n| Emerging Markets Managed Volatility Fund | 0% |\n| Enterprise Fund | 0% |\n| European Focus Fund | 0% |\n| Flexible Bond Fund | 96% |\n| Forty Fund | 0% |\n| Global Allocation Fund – Conservative | 0% |\n| Global Allocation Fund – Growth | 0% |\n| Global Allocation Fund – Moderate | 0% |\n| Global Bond Fund | 58% |\n| Global Equity Income Fund | 0% |\n| Global Income Managed Volatility Fund | 0% |\n| Global Life Sciences Fund | 0% |\n| Global Real Estate Fund | 0% |\n| Global Research Fund | 0% |\n| Global Select Fund | 0% |\n| Global Sustainable Equity Fund | 0% |\n| Global Technology and Innovation Fund | 0% |\n| Global Value Fund ** | 0% |\n| Government Money Market Fund | 100% |\n| Growth and Income Fund | 0% |\n| High-Yield Fund | 100% |\n| International Managed Volatility Fund | 0% |\n| International Opportunities Fund | 0% |\n| International Value Fund ** | 0% |\n| Large Cap Value Fund ** | 0% |\n| Mid Cap Value Fund | 0% |\n| Money Market Fund | 100% |\n| Multi-Sector Income Fund | 85% |\n| Overseas Fund | 0% |\n| Research Fund | 0% |\n| Short Duration Flexible Bond Fund | 91% |\n| Small Cap Value Fund | 0% |\n| Small-Mid Cap Value Fund | 0% |\n| Triton Fund | 0% |\n| U.S. Managed Volatility Fund | 0% |\n| Value Plus Income Fund ** | 32% |\n| Venture Fund | 0% |\n\n** Liquidated during 2021  \nJanus Henderson Investors  \n151 Detroit St, Denver, CO 80206 T +1(800) 525 3713 F +1(877) 319 3852 [W](W janushenderson.com)[ janushenderson.com](W janushenderson.com)  \nPlease consider the charges, risks, expenses and investment objectives carefully before investing. For a prospectus or, if available, a summary prospectus containing this and other information, please call Janus Henderson at 800.668.0434 (or 800.525.3713 if you hold shares directly with Janus Henderson). You can also visit [janushenderson.com/info](janushenderson.com/info) (or [janushenderson.com/reports](janushenderson.com/reports) if you hold shares directly with Janus Henderson). Read it carefully before you invest or send money.  \nFor questions or additional information concerning taxes, please consult your tax attorney or accountant for advice.  \nJanus Henderson Small Cap Value, Triton and Venture Funds are closed to certain new investors.  \nInvesting involves risk, including the possible loss of principal and fluctuation of value.  \nIntech Investment Management LLC is a subsidiary of Janus Henderson Group plc and serves as the sub-advisor on certain products.  \nJanus Henderson and Intech are trademarks of Janus Henderson Group plc or one of its subsidiaries. © Janus Henderson Group plc.  \nJanus Henderson Distributors US LLC  \nC-1221-41439 12-30-2022 696-00-437929 01-22  \nJanus Henderson Investors  \n151 Detroit St, Denver, CO 80206 T +1(800) 525 3713 F +1(877) 319 3852 [W](W janushenderson.com)[ janushenderson.com](W janushenderson.com)","cbCainbEJqY1Z1da","https://ap.wps.com/l/cbCainbEJqY1Z1da","pdf",76485,"English","# Fund QBI Percentage Breakdown\n## Method and Section 163(j) Treatment\n## Fund-by-Fund QBI Percentages","[{\"question\":\"How does the document define qualified business interest income (QBI) for section 163(j)?\",\"answer\":\"It states that mutual fund dividends derived from interest income may be treated as interest income for purposes of section 163(j). The table then shows the portion of ordinary dividends attributable to qualified business interest income (QBI).\"},{\"question\":\"What does the QBI percentage column represent in the table?\",\"answer\":\"The column shows the corporate QBI percentage for each listed mutual fund, indicating the portion of ordinary dividends attributable to QBI.\"},{\"question\":\"Which mutual funds are listed as liquidated during 2021?\",\"answer\":\"The document notes “Liquidated during 2021” and includes the Janus Henderson Investors footer, but it does not specify liquidation status per individual fund beyond the closing statement.\"}]","2021 Percentage of Qualified Business Interest Income - QBI Portion Table | PDF",1789558069]