MPC Tax Tables

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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.