Benefits | Compensation | Risk Management | Insurance
Menu
  • Home
  • Services
      • Health & Benefits
        • F.A.C.T. – Focused Average Cost Tracking
          • F.A.C.T. Reference-Based Healthcare Pricing FAQs
        • Affordable Care Act Consulting
        • Health & Benefits Resources
        • Healthcare Reform Impact Analysis
      • Retirement Plan Services
        • Defined Benefit Plan Termination Consulting
        • Defined Benefit Pension Plan Termination FAQs
        • Direct Recognition Variable Investment Plan (DR-VIP)
        • DR-VIP FAQs
        • DR-VIP vs. Cash Balance Plans
        • DR-VIP Case Study
        • IP2 Managed Accounts
        • Retirement Plan & IRA Required Minimum Distributions FAQs
        • Retirement Plan Resources
        • Retirement Plan Access/Login
        • SmartPlan
      • Compensation & Human Capital Consulting
      • Private Client & Executive Life Insurance
        • Private Client Resources
          • 2018/2017 Federal Alternative Minimum Tax Table
          • 2018/2017 Federal Business Income Tax Tables
          • 2018/2017 Federal Capital Gains and Dividends Tables
          • 2018/2017 Federal Estate and Gift Tax Tables
          • 2018/2017 Federal Income Tax Tables
          • 2018/2017 Federal Retirement Accounts Tables
          • 2018/2017 Federal Social Security and Medicare Tables
      • Risk Management Consulting
        • Group Captive Insurance
          • Group Captive Insurance FAQs
        • Micro Captive Insurance
          • Micro Captive FAQs
        • Cyber Liability Insurance
          • Cyber Risk Insurance Coverage FAQs
        • Group Umbrella Personal Liability
          • Group Umbrella FAQs
        • Wholesalers & Distributors Insurance
          • Wholesalers & Distributors Ins FAQs
        • Workers’ Comp Audit Services
          • Workers’ Comp Claim FAQs
      • Transaction Services
        • Case Studies
  • About Us
    • Business Smart
    • Our Team
    • Careers
    • Client Testimonials
    • Notable Engagements
  • Publications/Media
  • News
  • Events
  • Contact Us
  • Report A Claim
  • Home
  • Services
    • Health & Benefits
      • Overview
      • F.A.C.T. – Focused Average Cost Tracking
      • F.A.C.T. Reference-Based Healthcare Pricing FAQs
      • Affordable Care Act Consulting
      • Health & Benefits Resources
      • Healthcare Reform Impact Analysis
    • Retirement Plan Services
      • Overview
      • Defined Benefit Plan Termination Consulting
      • Defined Benefit Pension Plan Termination FAQs
      • Direct Recognition Variable Investment Plan (DR-VIP)
      • DR-VIP FAQs
      • DR-VIP vs. Cash Balance Plans
      • DR-VIP Case Study
      • IP2 Managed Accounts
      • Retirement Plan & IRA Required Minimum Distributions FAQs
      • Retirement Plan Resources
      • Retirement Plan Access/Login
      • SmartPlan
    • Compensation & Human Capital Consulting
    • Private Client & Executive Life Insurance
      • Overview
      • Private Client Resources
      • 2018/2017 Federal Alternative Minimum Tax Table
      • 2018/2017 Federal Business Income Tax Tables
      • 2018/2017 Federal Capital Gains and Dividends Tables
      • 2018/2017 Federal Estate and Gift Tax Tables
      • 2018/2017 Federal Income Tax Tables
      • 2018/2017 Federal Retirement Accounts Tables
      • 2018/2017 Federal Social Security and Medicare Tables
    • Risk Management Consulting
      • Overview
      • Group Captive Insurance
      • Group Captive Insurance FAQs
      • Micro Captive Insurance
      • Micro Captive FAQs
      • Cyber Liability Insurance
      • Cyber Risk Insurance Coverage FAQs
      • Group Umbrella Personal Liability
      • Group Umbrella FAQs
      • Risk Management Case Studies
      • Wholesalers & Distributors Insurance
      • Wholesalers & Distributors Ins FAQs
      • Workers’ Comp Audit Services
      • Workers’ Comp Claim FAQs
    • Transaction Services
      • Case Studies
  • About Us
    • Overview
    • Business Smart
    • Our Team
    • Careers
    • Client Testimonials
    • Notable Client Engagements
  • Publications/Media
  • News
  • Events
  • Contact Us
  • Report A Claim
Home / Services / Private Client & Executive Life Insurance / Private Client Resources / 2018/2017 Federal Capital Gains and Dividends...

2018/2017 Federal Capital Gains and Dividends Tables

Print Friendly, PDF & Email

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

More information regarding this and other tax data can be found in our 2018 Federal Tax Reference Guide

 

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. Chernoff Diamond 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.

health_benefits_banner

PRACTICE LEADERS
Diamond_Donna_SM DONNA
DIAMOND

PARTNER

Meet_The_Team_Banner

TAX TABLES 2018/2017

  • FEDERAL TAX REFERENCE GUIDE
  • FEDERAL ALTERNATIVE MINIMUM
  • FEDERAL BUSINESS INCOME
  • FEDERAL CAPITAL GAINS & DIVIDENDS
  • FEDERAL ESTATE & GIFT
  • FEDERAL INCOME
  • FEDERAL RETIREMENT ACCOUNTS
  • FEDERAL SOCIAL SECURITY & MEDICARE

Interested in
Additional Services?

  • Health & Benefits
  • Retirement Plan Services
  • Compensation & Human Capital Consulting
  • Risk Management Consulting
  • Transaction Services
 
sidebar_email
 
Please enter an email address and opt-in to receive our Publications. Thank you.
Phone: 516-683-6100
Fax: 516-683-6163
725 RXR Plaza – East Tower
Uniondale, New York 11556
725 RXR Plaza – East Tower
Uniondale, New York 11556
Phone: 516-683-6100
Fax: 516-683-6163


725 RXR Plaza - East Tower
Uniondale, New York 11556
mail@chernoffdiamond.com
516-683-6100

Upcoming Events

  1. Navigating HR Challenges in 2019: What to Expect in the Wake of the 2018 Elections

    March 1 @ 8:00 am - 12:00 pm

View All Events

LinkedIn

Chernoff Diamond
Social Media at Chernoff Diamond & Co., LLC

Twitter

Chernoff Diamond & Co., LLC © 2018 All Rights Reserved