 |  | | | | | 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 |
|
| | | | Advisory Services Offered Through PCA Investment Advisory Services, Inc.
Securities Offered Through L.M Kohn & Company 10151 Carver Road, Ste. 100., Cincinnati, OH 45242
Member FINRA/SIPC And a Registered Broker-Dealer not affiliated with PCA Investment Advisory Services, Inc. | | Prepared by Broadridge Advisor Solutions Copyright 2025. |
| |
