If I have elected mark-to-market accounting, and I held a stock over its dividend date and met the requirements for a qualified dividend, is the dividend still qualified? If the answer is yes to the above question, suppose I hold a stock for 70 days starting December 1st and its dividend is on December 15th. Does the fact that I technically have to sell and rebuy the position on December 31st due to mark-to-market accounting make it so the dividend is not qualified? Thanks for any insight you might have.