 |  | | | | | Investment PlanningMaximum tax on long-term capital gains
and qualified dividends| 0% rate applies (taxable income thresholds) | 2024 | 2025 |
|---|
| Single | Up to $47,025 | Up to $48,350 | | Married filing jointly | Up to $94,050 | Up to $96,700 | | Married filing separately | Up to $47,025 | Up to $48,350 | | Head of household | Up to $63,000 | Up to $64,750 |
| 15% rate applies (taxable income thresholds) | 2024 | 2025 |
|---|
| 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) | 2024 | 2025 |
|---|
| Single | Over $518,900 | Over $533,400 | | Married filing jointly | Over $583,750 | Over $600,050 | | Married filing separately | Over $291,850 | Over $300,000 | | Head of household | Over $551,350 | Over $566,700 |
Unearned income Medicare contribution tax
("net investment income tax")| Amount of tax | 2024 | 2025 |
|---|
| Tax percentage | 3.80% | 3.80% |
| Applies to lesser of (a) net investment income or (b) modified adjusted gross income exceeding: | 2024 | 2025 |
|---|
| Individuals | $200,000 | $200,000 | | Married filing jointly | $250,000 | $250,000 | | Married filing separately | $125,000 | $125,000 |
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| | | | | IMPORTANT DISCLOSURES Philippe E Berthoud and William E. Riquier offer Securities and Advisory Services through United Planners Financial Services, Member FINRA/SIPC. United Planners and The Retirement Financial Center are independent companies. Broadridge Investor Communication Solutions, Inc. does not provide investment, tax, legal, or retirement advice or recommendations. The information presented here is not specific to any individual's personal circumstances. To the extent that this material concerns tax matters, it is not intended or written to be used, and cannot be used, by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Each taxpayer should seek independent advice from a tax professional based on his or her individual circumstances. These materials are provided for general information and educational purposes based upon publicly available information from sources believed to be reliable — we cannot assure the accuracy or completeness of these materials. The information in these materials may change at any time and without notice.
This communication is strictly intended for individuals residing in the state(s) of AZ, CA, CO, CT, FL, GA, ME, MD, MA, MT, NV, NH, NJ, NY, VA and WA. No offers may be made or accepted from any resident outside the specific states referenced. | | Prepared by Broadridge Advisor Solutions Copyright 2025. |
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