A 税ing Story: Capital Gains and Losses
Chris Rock once remarked, “You don’t pay taxes – they take taxes.” That applies not only to income but also to capital gains.
Capital gains result when an individual sells an investment for an amount greater than their purchase price. Capital gains are categorized as short-term gains (a gain realized on an asset held one year or less) or long-term gains (a gain realized on an asset held longer than one year).
Keep in mind that the information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult legal or tax professionals for specific information regarding your individual situation.
长期与. 短期收益
Short-term capital gains are taxed at ordinary income tax rates. Long-term capital gains are taxed according to different ranges (shown below).1
Long Term Capital Gains 税 Brackets (for 2024)
| 纳税等级/速度 | 单 | 已婚人士共同报税 | 户主 |
| 0% | $0 - $47,025 | $0 - $94,050 | $0 - $63,000 |
| 15% | $47,026 - $518,900 | $94,051 - $583,750 | $63,001 - $551,350 |
| 20% | $518,900+ | $583,750+ | $551,350+ |
It should also be noted that taxpayers whose adjusted gross income is in excess of $200,000 (single filers or heads of household) or $250,000 (joint filers) may be subject to an additional 3.8%的税作为净AG捕鱼王新版app下载所得税.2
也, keep in mind that the long-term capital gains rate for collectibles and precious metals remains at a maximum of 28%.3
资本损失规则
Capital losses may be used to offset capital gains. 如果损失大于收益, 最高3美元,000 of those losses may be used to offset the taxes on other kinds of income. Should you have more than $3,000 in such capital losses, you may be able to carry the losses forward. You can continue to carry forward these losses until such time that future realized gains exhaust them. Under current law, the ability to carry these losses forward is lost only on death.4
最后, 对于某些资产, the calculation of a capital gain or loss may not be as simple and straightforward as it sounds. 就像任何与税收有关的事情一样, individuals are encouraged to seek the counsel of a tax professional before making any tax-related decisions.
1. 国税局.政府,2024
2. 国税局.政府,2024
3. Investopedia.2023年11月28日
4. 国税局.政府,2024
The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult legal or tax professionals for specific information regarding your individual situation. This material was developed and produced by 消费品套件 to provide information on a topic that may be of interest. 消费品套件 is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm. 所表达的意见和 material provided are for general information, and should not be considered a solicitation for the purchase or 出售任何证券. 版权 消费品套件.
