IRC §1(h), §1211 · 2024 brackets

Capital Gains Harvest Schedule

Sell the right lot in the right year. Stay in the 0% bracket as long as possible.

Filing status

Ordinary taxable income (excluding gains)

Total unrealized long-term gain available

Current-year short-term gain (already realized)

Capital loss carry-forward (prior years)

Plan horizon (years)

Optimal harvest plan

0% LTCG headroom this year

Loss carry-forward used (year 1)

Total tax across plan

Effective LTCG rate

Have our office build your harvest plan

2024: 0% LTCG up to $47,025 single / $94,050 MFJ; 20% above $518,900 single / $583,750 MFJ. Net capital loss offsets ordinary income up to $3,000/yr; excess carries forward indefinitely (IRC §1211(b)). Estimate only. 689-331-5723 · info@zerofusstaxes.com