I have some VNQ in a taxable account. On my 1099, "dividends" are broken down between 4 categories, with the split fractions based on the 2018 tax year.
Section 199A Dividends: 49.2% of distributions (These get a 20% reduction in effective taxation under the 2017 tax bill)
Nondividend Distribution(effectively taxable, but not until sale of asset, and then as cap gains): 16.8%
Nonqualified Dividends (effectively 24% for me): 30.1%
Qualified Dividends(15%): 3.9%
Other notes: I have an account through TD Ameritrade(formerly Scottrade). In a couple previous years I got the initial 1099 (Mid Feb), only to get an amended 1099 with some of the VNQ dividends reclassified in late march/early april. Since I had already filed my return, this forced me to file a second, amended tax return, which was generally a pain in the ass. (good news: it slightly increased my refund, rather than the other way around). This was not an issue for my 2018(filed in 2019) return.
Don't know what the breakdown for VOO looks like, but hope the above is useful to you.