Dividends are not automatically treated as capital gains, but in this situation, its possible they would be considered "qualified". The company being formed in the US, the dividends being paid out to US share holders, and the shareholders holding the stock for at least 60 days (120 days in some circumstances).
This really only applies to C-Corps as well, and then you run into the Double Taxation of C-Corp income and pay a 21% tax rate at the corporation, then additional capital gains on the dividend income.
BUT dividends would be tax free up to around $80k of income (any income (salaries, 1099, etc., also assuming married), then they would be taxed at 15% - 25% above that, but do not forget, the corporation has already paid 21%.
So optimizing for qualified-dividend-only income requires a LOT of forethought, and either accepting a lower income (since the benefit maxes out at $80k total income), or paying 15-25% + 21% for a 36-46% tax rate on your dividends.
This really only applies to C-Corps as well, and then you run into the Double Taxation of C-Corp income and pay a 21% tax rate at the corporation, then additional capital gains on the dividend income.
BUT dividends would be tax free up to around $80k of income (any income (salaries, 1099, etc., also assuming married), then they would be taxed at 15% - 25% above that, but do not forget, the corporation has already paid 21%.
So optimizing for qualified-dividend-only income requires a LOT of forethought, and either accepting a lower income (since the benefit maxes out at $80k total income), or paying 15-25% + 21% for a 36-46% tax rate on your dividends.