f*********r
发帖数: 7485 | 1 今天搞清楚了，它不會推動其他收入的稅。
比如一個人上班，他的工資的marginal tax rate是20%，他的工資該上稅$10000
現在他炒股掙了1000，如果是持股一年以上，這個1000塊（因為算在他工資的收入之上
）稅率是10%，他炒股的稅是100塊
最終他會交$10000+$100的稅
-
又比如，如果另一個有工資收入的人第一年虧了1000塊，第二年賺回來了這1000塊而且
是long term capital gain，他總的來說是賺的 | l***o
发帖数: 5337 | 2 对。一点补充是，被amt hit的人，long term capital gain可能影响你的amt
exemption，从而影响你工资收入的税率。但一般影响不是很大。参见
http://www.farmcpatoday.com/2013/01/25/amt-causes-a-few-more-ca
【在 f*********r 的大作中提到】
: 今天搞清楚了，它不會推動其他收入的稅。
: 比如一個人上班，他的工資的marginal tax rate是20%，他的工資該上稅$10000
: 現在他炒股掙了1000，如果是持股一年以上，這個1000塊（因為算在他工資的收入之上
: ）稅率是10%，他炒股的稅是100塊
: 最終他會交$10000+$100的稅
: -
: 又比如，如果另一個有工資收入的人第一年虧了1000塊，第二年賺回來了這1000塊而且
: 是long term capital gain，他總的來說是賺的
| p*********r
发帖数: 7944 | 3 Long-term investments in collectibles are taxed at a flat 28%。
stamps,
coins,
precious metals,
precious gems,
rare rugs,
antiques,
alcoholic beverages, and
fine art. | p*********r
发帖数: 7944 | 4 A special 25% tax rate applies to the amount of gain that is related to
depreciation deductions that were claimed or could have been claimed on a
property. | p*********r
发帖数: 7944 | 5 Capital gains and losses on small business stock may qualify for
preferential tax treatment. Gains may be partially excluded under Section
1202, if the company had total assets of $50 million or less when the stock
was issued. Losses may be treated as ordinary losses up to $50,000 per year
under Section 1244, if the company had total paid-in capital of $1 million
or less.
Small business investors can request that companies certify their stock as
qualifying under Section 1202, Section 1244, or both, at the time they make
an investment in the company.
Gains on small business stock are taxed at 28% after any exclusion. Ordinary
losses on Section 1244 stocks can reduce other ordinary income, such as
wages. | p*********r
发帖数: 7944 | 6 Capital gain income from assets held longer than one year are generally
taxed at special long-term capital gains tax rates. The rate that applies
depends on which ordinary income tax bracket you fall under.
0% applies to long-term gains and dividend income
if a person is in the 10% and 15% tax brackets,
15% applies to long-term gains and dividend income
if a person is in the 25%, 28%, 33%, or 35% tax brackets, and
20% applies to long-term gains and dividend income
if a person is in the 39.6% tax bracket. | f*********r
发帖数: 7485 | 7 我說的就是這個情況 謝謝你詳盡的補充
【在 p*********r 的大作中提到】
: Capital gain income from assets held longer than one year are generally
: taxed at special long-term capital gains tax rates. The rate that applies
: depends on which ordinary income tax bracket you fall under.
: 0% applies to long-term gains and dividend income
: if a person is in the 10% and 15% tax brackets,
: 15% applies to long-term gains and dividend income
: if a person is in the 25%, 28%, 33%, or 35% tax brackets, and
: 20% applies to long-term gains and dividend income
: if a person is in the 39.6% tax bracket.
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