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Level 1
posted Apr 11, 2022 10:05:02 PM

Long-Term Capital Gains Confusion!

I'm confused by long-term capital gain rates based on taxable income.  We are trying to figure out what we will owe.  What is the IRS definition of "taxable income"?   Is the profit gained from a long-term capital gain (the sale of a primary house) included as taxable income?  

There are three rates - 0%, 15% and 20% all based on taxable income.

 

An example:  a man files a tax return with a  job income this year of $40,000.00.  

He's lived in his home for 20 years and amassed a sizeable appreciation, the house has risen in value.  He sells this home in 2021 and the house profit is $1.5 million.   The 40K income is added to the 1.5M and puts him at the 20% rate.  Is this correct?

 

A sincere thank you for your help! 

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1 Replies
Expert Alumni
Apr 12, 2022 5:01:40 AM

Yes, you are correct.

 

Long term capital gains are included in your taxable income for the determination of your tax bracket, and of the rate of taxation of the long term capital gain.