Your dividends are considered qualified if they meet the IRS criteria. The information is complete, and the system diagram of distribution box or distribution cabinet must include control schematic diagram. What is the main job of a distribution box? How do you choose the right distribution box for your home? Can you use a metal distribution box outside? What is the difference between a fuse box and a circuit breaker box? You can see many kinds of distribution boxes in homes, offices, and factories. The distribution box (DB box) helps safely and efficiently distribute electrical power. Distribution. There are two basic types of distributions you can take from your Roth IRA: qualified and non-qualified. Qualified education programs include 529 plans and Coverdell ESAs, which allow tax-free growth if the money is used for qualified education expenses.