Federal Capital Gains & Dividends Tax Tables

2018

LONG-TERM CAPITAL GAINS
Rate Single Married Filing Jointly Married Filing Separately Head of Household Trusts & Estates
0% $0-$38,600 $0-$77,200 $0-$38,600 $0-$51,700 $0-$2,600
15% $38,601-$425,800 $77,201-$479,000 $38,601-$239,500 $51,701-$452,400 $2,601-$12,700
20% $425,801+ $479,001+ $239,501+ $452,401+ $12,701+

MEDICARE CONTRIBUTION TAX
Rate Single1 Married Filing Jointly1 Married Filing Separately1 Head of Household Trusts & Estates2
3.8% $200,000+ $250,000+ $125,000+ $200,000+ $12,500+
1Surtax applies to lesser of net investment income or Modified Adjusted Gross Income over threshold
2Surtax applies to the lesser of (1) undistributed net investment income or (2) the excess of adjusted gross income over $12,500

 
 

2017

SINGLE
Capital Gains & Dividends
Income Tax Bracket Rate
0 – 25% 0%
25% – 39.6% 15%
39.6% 20%
Unearned Income Medicare Contribution Tax
Filing Status MAGI1 Threshold Rate
Single $200,000 + 3.8%
(3.8% surtax applied to lower of net inv. income or MAGI1 over threshold)
1MAGI = Modified Adjusted Gross Income

MARRIED FILING SEPARATELY
Capital Gains & Dividends
Income Tax Bracket Rate
0 – 25% 0%
25% – 39.6% 15%
39.6% 20%
Unearned Income Medicare Contribution Tax
Filing Status MAGI1 Threshold Rate
Married Filing Separately $125,000 + 3.8%
(3.8% surtax applied to lower of net inv. income or MAGI1 over threshold)
1MAGI = Modified Adjusted Gross Income

MARRIED FILING JOINTLY
Capital Gains & Dividends
Income Tax Bracket Rate
0 – 25% 0%
25% – 39.6% 15%
39.6% 20%
Unearned Income Medicare Contribution Tax
Filing Status MAGI1 Threshold Rate
Married Filing Jointly $250,000 + 3.8%
(3.8% surtax applied to lower of net inv. income or MAGI1 over threshold)
1MAGI = Modified Adjusted Gross Income

HEAD OF HOUSEHOLD
Capital Gains & Dividends
Income Tax Bracket Rate
0 – 25% 0%
25% – 39.6% 15%
39.6% 20%
Unearned Income Medicare Contribution Tax
Filing Status MAGI1 Threshold Rate
Head of Household $200,000 + 3.8%
(3.8% surtax applied to lower of net inv. income or MAGI1 over threshold)
1MAGI = Modified Adjusted Gross Income

TRUSTS & ESTATES
Capital Gains & Dividends
Income Tax Bracket Rate
0 – 25% 0%
25% – 39.6% 15%
39.6% 20%
Unearned Income Medicare Contribution Tax
Filing Status MAGI1 Threshold Rate
Trusts & Estates $12,500 3.8%
(3.8% surtax applied to lower of net inv. income or MAGI1 over threshold)
1MAGI = Modified Adjusted Gross Income

The information presented here is not intended to be a comprehensive analysis. Cherry Bekaert Benefits Consulting is a benefits advisory firm and does not provide tax or legal advice. Individuals or Employers should consult with qualified legal and/or tax counsel for guidance in respect of matters of law, tax and related regulation.

Cherry Bekaert Benefits Consulting, LLC is a Chernoff Diamond Affiliate. Chernoff Diamond & Co., LLC is a Managing Member of Cherry Bekaert Benefits Consulting. Chernoff Diamond & Co., LLC offers Investment Advisory Services through M Holdings Securities, Inc., A Registered Broker/Dealer, Member FINRA/SIPC. Check the background of this Firm and/or investment professional on FINRA's BrokerCheck. Chernoff Diamond & Co., LLC is independently owned and operated. Chernoff Diamond & Co., LLC, is a member of M Financial Group. Please visit mfin.com/DisclosureStatement.htm for further details involving this relationship.

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