2016

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

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.