2019/2018 Federal Capital Gains and Dividends Tables
2019
LONG-TERM CAPITAL GAINS
Rate
Single
Married Filing Jointly
Married Filing Separately
Head of Household
Trusts & Estates
0%
$0-$39,375
$0-$78,750
$0-$39,375
$0-$52,750
$0-$2,650
15%
$39,375-$434,550
$78,750-$488,850
$39,375-$244,425
$52,750-$461,700
$2,650-$12,950
20%
$434,550+
$488,850+
$244,425+
$461,700+
$12,950+
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+
$12,750+
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%
$38,600-$425,800
$77,200-$479,000
$38,600-$239,500
$51,700-$452,400
$2,600-$12,700
20%
$425,800+
$479,000+
$239,500+
$452,400+
$12,700+
MEDICARE CONTRIBUTION TAX
Rate
Single
Married Filing Jointly
Married Filing Separately
Head of Household
Trusts & Estates
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 $12,750
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.
Chernoff Diamond and their registered representatives are currently licensed to sell variable life and annuity products, as well as other securities products, in the states of California (#0782382, #0A04009), Connecticut, Florida, Georgia, Kentucky, Maryland, Massachusetts, New Jersey, New York, North Carolina, South Carolina and Virginia (#3078822.1). Residents of other states should consult with a local registered representative for securities products.
Proper state registration is mandatory prior to conducting business in any state.
Securities offered 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 is a division of USI and is independently owned and operated. Chernoff Diamond is a member of the M Financial Group. Please visit mfin.com/DisclosureStatement.htm for further details involving this relationship. For important information related to M Securities, refer to the M Securities’ Client Relationship Summary (Form CRS) by navigating to https://mfin.com/m-securities.
3078822.1
