Template:TaxRateTable

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Filing status and annual taxable income - 2018 Ordinary income tax rate Long-term capital gain rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates Collectibles and certain small business stock[* 1] Unrecaptured Section 1250 gain
$0-$9,525 $0-$19,050 $0-$9,525 $0-$13,600 $0-$2,550 10% 10% 10%
$9,526-$38,700 $19,051-$77,400 $9,526-$38,700 $13,601-$51,800 n/a 12% 12% 12%
$38,701-$82,500 $77,401-$165,000 $38,701-$82,500 $51,801-$82,500 n/a 22% 22% 22%
$82,501-$157,500 $165,001-$315,000 $82,501-$157,500 $82,501-$157,500 $2,551-$9,150 24% 24% 24%
$157,501-$200,000 $315,001-$400,000 $157,501-$200,000 $157,501-$200,000 n/a 32% 28% 25%
$200,001-$500,000 $400,001-$600,000 $200,001-$300,000 $200,001-$500,000 $9,151-$12,500 35% 28% 25%
$500,001+ $600,001+ $300,001+ $500,001+ $12,501+ 37% 28% 25%
  1. Collectibles are defined in 26 USC 408(m). Small business stocks are per Section 1202. Reference: Alistair M. Nevius (May 1, 2013). "Qualified small business stock". Journal of Accountancy. https://www.journalofaccountancy.com/issues/2013/may/20137453.html.

In addition, there is a 3.8% Medicare tax rate on investment income in excess of an adjusted gross income of $200,000 ($250,000 for married filing jointly), and 0.9% on salary and self-employment income in excess of this level. See: ACA net investment income tax

Filing status and annual taxable income - 2018 Long-term capital gain rate
Single Married Filing Jointly or Qualified Widow(er) Married Filing Separately Head of Household Trusts and Estates Qualified dividends and other investments
$0-$38,600 $0-$77,200 $0-$38,600 $0-$51,700 $0-$2,600 0%
$38,601-$425,800 $77,201 - $479,000 $38,601-$239,500 $51,701-$452,400 $2,601-$12,700 15%
$425,801+ $479,001+ $425,801+ $452,401+ $12,701+ 20%
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This template centralizes information about tax rates so consistent information can be included across many articles.