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