Investment Tax
How capital gains, dividends, crypto, and other investment income are taxed — plus strategies like tax-loss harvesting to reduce your bill.
19 articles
Qualified Dividends Tax Rate 2026: 0/15/20% + 3.8% NIIT
2026 qualified-dividend rates are 0%, 15%, or 20% by taxable income. See the Rev. Proc. 2025-32 breakpoints, the 60-day holding rule, and the 3.8% NIIT thresholds.
Short-Term vs Long-Term Capital Gains Tax Rate 2026: Federal Brackets
Short-term capital gains 2026 are taxed as ordinary income up to 37%; long-term gains held over one year qualify for the 0%, 15%, or 20% preferential brackets. Full federal threshold table, holding period mechanics, and wash sale impact on the 12-month clock.
§121 Home Sale Exclusion 2026: $250k / $500k Capital Gains Tax-Free
How IRC §121 lets you exclude up to $250k ($500k MFJ) of capital gain on the sale of your principal residence — the ownership and use tests, partial exclusion for hardship, and the 5-year lookback.
Net Investment Income Tax (NIIT): The 3.8% Surtax and How to Minimize It
The 3.8% Net Investment Income Tax applies above $200k single / $250k MFJ in modified AGI. Which income triggers it, how it interacts with capital gains and rental income, and strategies to reduce or avoid the surtax.
Opportunity Zones: Defer and Reduce Capital Gains Through QOF Investments
How Qualified Opportunity Funds (QOFs) let you defer capital gains tax, earn a 10–15% basis step-up, and exclude QOF appreciation entirely after 10 years. Plus the critical 31 December 2026 recognition deadline and planning moves before the cliff.
Passive Activity Loss Rules: What Real Estate Investors Need to Know
How the IRS passive activity loss rules limit rental real estate losses — the $25,000 special allowance for active participation, the phase-out from $100k–$150k MAGI, real estate professional status, and how suspended losses carry forward.
RSU Trailing State Tax Explained: CA + NY After You Move
When you sell RSUs after moving states, your former state may still claim the W-2 portion. Learn CA FTB Pub 1004 + NY 14-day rule + Form 540NR / IT-203 filing.
RSU Tax Guide: How Restricted Stock Units Are Taxed at Vesting and Sale
Restricted stock units are taxed twice — once as ordinary income at vest, again as capital gains at sale. A complete guide to withholding, double-taxation traps, and the tax-smart way to manage your RSU grant.
1031 Exchange Explained: Defer Capital Gains Tax on Real Estate
Learn how a 1031 like-kind exchange lets real estate investors defer capital gains tax indefinitely, including timelines, boot rules, depreciation recapture, and a worked example showing the math.
Wash Sale Rule: What Investors Need to Know Before Tax-Loss Harvesting
The wash sale rule can turn a smart tax-loss harvesting move into a costly mistake. Learn the 61-day window, how disallowed losses work, the IRA trap, and strategies to harvest losses legally.
2026 Capital Gains Tax Rates — 0/15/20% + 3.8% NIIT
2026 IRS capital gains thresholds: 0% to $48,350 single / $96,700 MFJ; 15% to $533,400 / $600,050; then 20%. Plus 3.8% NIIT and 28%/25% specials.
Crypto Tax Basics: What Triggers a Taxable Event
Understand which crypto transactions are taxable — selling, trading, and earning — and which are not. How cost basis methods work, and how to report on Form 8949.
How Capital Gains Tax Is Calculated
Understand short-term vs long-term capital gains rates, how cost basis works, and the wash sale rule — with clear examples for investors.
Should You Max Out Your 401(k) or Invest in a Brokerage Account?
Compare tax-deferred 401(k) contributions against taxable brokerage investing to find the right balance for your retirement and financial goals.
Should You Pay Off Your Mortgage or Invest the Money?
Analyze whether paying off your mortgage early or investing extra cash produces better after-tax returns — accounting for mortgage interest deductions, expected investment returns, and risk tolerance.
Qualified vs. Ordinary Dividends: How Each Is Taxed
Learn the difference between qualified and ordinary dividends, the holding period requirement, and how each type affects your federal tax bill in 2025.
Tax-Loss Harvesting: Turn Investment Losses Into Tax Savings
A complete guide to tax-loss harvesting — how to offset capital gains with losses, avoid the wash-sale rule, and reduce your tax bill without changing your investment strategy.
Crypto Tax Guide 2025: How Bitcoin, Staking, and DeFi Are Taxed
Complete guide to cryptocurrency taxation in 2025 covering trading, mining, staking, airdrops, DeFi, NFTs, and capital loss harvesting strategies.
Capital Gains Tax Rates in 2025: What Investors Need to Know
Understand 2025 capital gains tax rates for short-term and long-term investments, including the 0%, 15%, and 20% brackets, NIIT, and tax-loss harvesting strategies.