决定capital gain tax rate bracket 是ordinary income + capital gain

来源: 2021-10-09 14:09:43 [博客] [旧帖] [给我悄悄话] 本文已被阅读:

Married filing jointly,   Example: 

- ordianry income $400k ,

- long term captical gain $200k,

Total taxiable income will be $600k.

Among $200k captical gain:

1) at 20% rate: 600000 - 501600 = $98400

2) at 15% rate: 200000 - 98400   = $101600, or  501600 - 400000 = $101600