US Federal Individual Tax On Capital Gain And Dividend

 

  1. Short-term capital gain and non-qualified dividend: subject to general tax rates for individual taxpayers.
  2. Long-term capital gain and qualified dividend
    1. 0% tax rate on the total amount of the gains and qualified dividend that is not over:
      1. in the case of a joint return or surviving spouse, $77,200,
      2. in the case of an individual who is a head of household, $51,700,
      3. in the case of a married individual filing a separate return and any other individual $38,600, and
      4. in the case of an estate or trust, $2,600.
    2. 15% tax rate on the total amount of the gains and qualified dividend that is not over:
      1. in the case of a joint return or surviving spouse, $479,000,
      2. in the case of a married individual filing a separate return, $239,500
      3. in the case of an individual who is the head of a household, $452,400,
      4. in the case of any other individual, $425,800, and
      5. in the case of an estate or trust, $12,700.
    3. 20% on the total amount of the gains and qualified dividend that is over:
      1. in the case of a joint return or surviving spouse, $556,200,
      2. in the case of a married individual filing a separate return, $278,100,
      3. in the case of an individual who is the head of a household, $504,100,
      4. in the case of any other individual, $464,400, and
      5. in the case of an estate or trust, $15,300.

 

Disclaimer:
The above tax rates are for informational purposes only. Caution must be exercised with respect to the use of the information due to possible misinterpretation or misapplication of the tax rates.