Short sellers have changed their bets in the high-dividend stocks now that the taxes are almost certain to change in this sector. We are seeing the bets against some of these great companies now running at the highs of 2012. We tracked the short interest changes from the December 14 settlement date versus the November 30 settlement date and added color on each if merited.

The top dividend stocks we are tracking in the short interest are as follows: Altria Group Inc. (NYSE: MO), American Electric Power Co. Inc. (NYSE: AEP), Annaly Capital Management Inc. (NYSE: NLY), AT&T Inc. (NYSE: T), Duke Energy Corp. (NYSE: DUK), Kimberly-Clark Corp. (NYSE: KMB), Kinder Morgan Energy Partners L.P. (NYSE: KMP), Merck & Co. Inc. (NYSE: MRK), Procter & Gamble Co. (NYSE: PG), Reynolds American Inc. (NYSE: RAI) and Verizon Communications Inc. (NYSE: VZ).

Source: 24/7 Wall St.

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