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LivingStone Wealth Planning

T. Spencer Metcalf, MBA, CFP®
President
104 Whitsett Street
Greenville, SC 29601
864-520-8000
spencer@livingstonewealth.com
www.livingstonewealth.com

T. Spencer Metcalf's Profile Picture

July 26, 2018

2018 Key Numbers
 

Investment Planning

Maximum tax on long-term capital gains and qualified dividends

0% rate applies (taxable income thresholds)20242025
SingleUp to $47,025Up to $48,350
Married filing jointlyUp to $94,050Up to $96,700
Married filing separatelyUp to $47,025Up to $48,350
Head of householdUp to $63,000Up to $64,750
15% rate applies (taxable income thresholds)20242025
Single$47,025 to $518,900$48,350 to $533,400
Married filing jointly$94,050 to $583,750$96,700 to $600,050
Married filing separately$47,025 to $291,850$48,350 to $300,000
Head of household$63,000 to $551,350$64,750 to $566,700
20% rate applies (taxable income thresholds)20242025
SingleOver $518,900Over $533,400
Married filing jointlyOver $583,750Over $600,050
Married filing separatelyOver $291,850Over $300,000
Head of householdOver $551,350Over $566,700

Unearned income Medicare contribution tax ("net investment income tax")

Amount of tax20242025
Tax percentage3.80%3.80%
Applies to lesser of (a) net investment income or (b) modified adjusted gross income exceeding:20242025
Individuals$200,000$200,000
Married filing jointly $250,000$250,000
Married filing separately$125,000$125,000
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Cetera Wealth Partners is a region of Cetera Advisor Networks. Registered representative offering securities and advisory services through Cetera Advisor Networks LLC., member FINRA/SIPC, a broker/dealer and a Registered Investment Adviser.  Cetera is under separate ownership from any other named entity.  


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