Financial Basics · Tax Concepts

Capital Gains

Definition

A capital gain is the profit from selling an investment for more than you paid. Short-term gains (held ≤1 year) are taxed at ordinary income rates; long-term gains (>1 year) get preferential rates of 0%, 15%, or 20%.

Why it matters in retirement

Long-term capital gains are one of the most powerful tools in the retirement tax code. For many couples, the 0% LTCG bracket means $96,700+ of capital gains every year can be harvested completely tax-free — but only if you understand how it stacks with ordinary income.

Key Numbers — 2026

0% LTCG top (MFJ 2026)
$96,700
15% LTCG top (MFJ)
$600,050
NIIT threshold (MFJ)
$250,000
Wash sale window
30 days

Pros

  • Lower rates than ordinary income
  • 0% bracket for moderate incomes
  • Step-up in basis at death eliminates gains
  • Can offset losses against gains

Cons

  • Stacks on top of ordinary income
  • NIIT adds 3.8% above $250K (MFJ)
  • Wash sale rule blocks tax-loss harvesting shortcuts
  • State taxes may treat gains as ordinary

Common mistakes

  • Realizing short-term gains when a 2-week wait makes them long-term
  • Missing the 0% bracket by converting too much to Roth same year
  • Violating the wash sale rule with tax-loss harvesting
  • Forgetting that qualified dividends share the LTCG brackets

Related

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