Clarification to 2018 "What Is Your Maximum Capital Gain Rate?" table

 

We are updating the "What Is Your Maximum Capital Gain Rate?" table in the 2018 Publication 17 and 2018 Publication 550 with the table shown below to clarify capital gain tax rates for 2018.

What Is Your Maximum Capital Gain Rate?

IF your net capital gain is from... And… THEN your maximum capital gain rate is…
collectibles gain   28%
eligible gain on qualified small business stock minus the section 1202 exclusion   28%
unrecaptured section 1250 gain   25%
other gain1
 
 
 
 
 
your taxable income is... 20%
$479,001 or more if married filing jointly or surviving spouse;
$452,401 or more if head of household;
$239,501 or more if married filing separately;
$425,801 or more if single; or
$12,701 or more if estate or trust…
other gain1
 
 
 
 
 
your taxable income is... 15%
$77,201 - $479,000 if married filing jointly or surviving spouse;
$51,701 - $452,400 if head of household;
$38,601 - $239,500 if married filing separately;
$38,601 - $425,800 if single; or
$2,601 - $12,700 if estate or trust…
other gain1
 
 
 
 
 
your taxable income is... 0%
$0 - $77,200 if married filing jointly or surviving spouse;
$0 - $51,700 if head of household;
$0 - $38,600 if married filing separately;
$0 - $38,600 if single; or
$0 - $2,600 if estate or trust…
1 "Other gain" means any gain that is not collectibles gain, gain on small business stock, or unrecaptured section 1250 gain.