Qualified vs. unqualified Dividends ?

Hi there,

I don't understand the difference between Qualified & Unqualified Dividends.

For example:
If I am starting my own C-Corp.
- I am the one and only person with 100% shares
- I am the CEO and CFO at the same time

Under these circumstances, I payout myself Dividends:
Are these dividends qualified or unqualified dividends ?

Thank you so much for any little help and clarification.
I really appreciate that !