Qualified dividends are subject to a lower rate so there's an adjustment for the FTC math.   

That's the way I've always understood it, but I've never read the instructions <w>.

That's why the brokerage statements (from some companies....) are a million pages long and SOME (RBC?) don't provide a summation of the foreign income, or the  breakdown of foreign dividends, qualified dividends, capital gain dividends.