The LTCG income sits on top of your other income. The tax bracket into which it falls depends on your total income, not just your LTCG income. If for 2024 you file as single, your LTCG will remain in the 0% tax bracket if your total taxable income does not exceed $47,025. If you have $47,025 or more of taxable income without the LTCG, all of your LTCG will fall above the 0% LTCG tax bracket. If you have less other income than that but when the LTCG is added it totals more than $47,025, some of the LTCG will be taxed at 0% and some will be taxed at 15%. (If you have enough LTCG to bring your total taxable income to more than $518,900, some of the LTCG will be taxed at 20%.)
