Capital Gains & Capital Gains Tax-Capital Gains Tax

Capital Gains Tax and Capital Gains Tax Laws

Important Capital gains tax laws

The most important capital gains tax laws are found in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA). The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) made the capital gains tax laws which reduced the long term capital gains tax rates through 2008. The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) made no changes to the short term capital gains tax rate which is taxed at the taxpayer's marginal income tax bracket.

Long Term Capital Gains Tax Rates

If net capital gains is from ...

The maximum capital gains tax rate is:

Other capital gains (1) that falls in the 10% or 15% tax brackets

Other capital gains (1) that falls in the 25% or higher tax brackets

15%

Unrecaptured section 1250 gain

25%

Gain on qualified small business stock

28%

Collectibles capital gains

28%

(1)Other capital gains means any capital gains that is not collectible capital gains, gains on qualified small business stock or unrecaptured section 1250 gains.

Our Gains Tax Blog

Capital Gains (home)

Capital Gains

◦ Holding Period
◦ Qualified Dividends
◦ Tax Rates on Qualified Dividends
◦ 1099 - DIV Forms
◦ Holding Period for Qualified Dividends
◦ Non- Qualified Dividends
◦ Mutual Funds
◦ Qualified Dividends FAQs

Capital Gains Tax

◦ Offset Realized Capittal Gains
◦ Offset Capital Gains and Capital Losses

Spillover Dividend

◦ Dividends and Capital Gains Distributions
◦ Substitute Dividend
◦ Receiving Substitute Dividend
◦ Reducing Tax Impact

Capital Gains Tax Rate

◦ Capital Gains Tax Rates
◦ Capital Gains Tax Rates 5 years
◦ JGTRRA 2003
◦ The Five-Year Rule

1031 Exchange

Capital Gains Tax Rules

Site Map