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New Member
posted May 31, 2019 4:44:27 PM

How to calculate capital gain taxes ? (long term and short term)

We'll have $100K income in 2013, and $50K is our salary and $50K are capital gains ($20K is short term capital gain and $30K is long term). Since the tax rate changes at $72,500, what is the best way to estimate our taxes? Should we do salary + ST capital gain first, then add the LT on top? Or vice versa (salary + LT gain, then add ST gain)? Thanks in advance for your reply. 

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1 Best answer
Level 15
May 31, 2019 4:44:28 PM

Salary + ST capital gain first. Then subtract your deductions (itemized or standard) & exemptions.

Then subtract  that number  from $72,500. The difference will be how much of your LTCG are taxed at 0%. The rest will be taxed at 15%.

So, based on what you said and assuming the standard deduction and 2 exemptions (no kids):
   50,000 salary
 +20,000 STCG
 - 12,200 Standard deduction
 -   7,800 two exemptions
= 50,000 "ordinary" taxable income

  72,500
- 50,000
  22,500 Long term capital gains not taxed (taxed at 0%)

  30,000 total LTGC
 -22,500
=7,500 LTCG taxed at 15%

None of your income will be taxed at more than 15%, because your ordinary taxable income is less than $72,500. 
See the "Qualified dividends and capital gains" work sheet in Turbotax for detailed calculations

16 Replies
Level 15
May 31, 2019 4:44:28 PM

Salary + ST capital gain first. Then subtract your deductions (itemized or standard) & exemptions.

Then subtract  that number  from $72,500. The difference will be how much of your LTCG are taxed at 0%. The rest will be taxed at 15%.

So, based on what you said and assuming the standard deduction and 2 exemptions (no kids):
   50,000 salary
 +20,000 STCG
 - 12,200 Standard deduction
 -   7,800 two exemptions
= 50,000 "ordinary" taxable income

  72,500
- 50,000
  22,500 Long term capital gains not taxed (taxed at 0%)

  30,000 total LTGC
 -22,500
=7,500 LTCG taxed at 15%

None of your income will be taxed at more than 15%, because your ordinary taxable income is less than $72,500. 
See the "Qualified dividends and capital gains" work sheet in Turbotax for detailed calculations

Level 9
May 31, 2019 4:44:29 PM

Excellent post.  In  my previous comment, I neglected to factor in that the tax rates are on "taxable income" rather than AGI.

Returning Member
May 31, 2019 4:44:31 PM

Hi I am in the same boat as this person, but here's my scenario:
40000 LTGC
-32200 losses from my business
-12200 Standard deduction
_________
=20000 Long Term capital gains not taxed (taxed at zero)?

(1) given the above, it appears I pay no tax on the $40k LTCG, correct?
(2) I have TurboTax, but where would I enter this manually?  I assume the Schedule D Tax Worksheet, which is not filed with the IRS?

Thank you.

Level 15
May 31, 2019 4:44:33 PM

Correct. Actually even less. You subtract an additional $3900 for each exemption. Bottom line: you will owe no tax, but you still have to file a tax return

New Member
May 31, 2019 4:44:36 PM

Help - 2018 MFJ with $44k income and $200k LT Cap Gains (liquidated assets in 2018 to build house and move; then sell original house (Jan 2019) and reinvest proceeds) what is your estimated tax liability?

Level 15
May 31, 2019 4:44:39 PM

Once you enter all this via the Interview, TT will do the calculations.  Here are some Tax Planning tools
https://turbotax.intuit.com/tax-tools/

Since you are using the Desktop software, there is a What-if worksheet. Go to Forms Mode, click Forms in the upper right (left for Mac). Then click Open Forms box in the top of the column on the left. Open the US listing of forms and towards the bottom find the What-if worksheet.

Or you can copy your file with another name and test in the copy.  Go to FILE-SAVE AS.

Level 9
May 31, 2019 4:44:40 PM

As Sweetie Jean said, the tax tools will make is easiest for you.

EDIT: See Hal_Al's comment for precise calculations.

New Member
May 31, 2019 4:44:40 PM

Updated link SJ  [add a / at end to see if that will work]
<a href="https://turbotax.intuit.com/tax-tools/calculators/taxcaster/" rel="nofollow" target="_blank">https://turbotax.intuit.com/tax-tools/calculators/taxcaster/</a>

<a href="https://turbotax.intuit.com/tax-tools/" rel="nofollow" target="_blank">https://turbotax.intuit.com/tax-tools/</a>

I could not get a good page from your link.

Level 15
May 31, 2019 4:44:41 PM

Thanks!

New Member
May 31, 2019 4:44:43 PM

Your welcome.

Returning Member
May 31, 2019 4:44:45 PM

Hi I am in the same boat as this person, but here's my scenario:
40000 LTGC
-32200 losses from my business
-12200 Standard deduction
_________
=20000 Long Term capital gains not taxed (taxed at zero)?

(1) given the above, it appears I pay no tax on the $40k LTCG, correct?
(2) I have TurboTax, but where would I enter this manually?  I assume the Schedule D Tax Worksheet, which is not filed with the IRS?

Thank you.


Level 15
May 31, 2019 4:44:47 PM

In TurboTax (TT), enter at:
- Federal Taxes tab
 - Wages & Income
- Explore on My Own
Scroll down to:
-Investment Income
   -Stocks, mutual funds, Bonds, Other

TT puts it on form 8949, which then carries to schedule D. Form 8949 is relatively new.

New Member
May 31, 2019 4:44:48 PM

Turbotax has a support article (first link) and  a tax calculator for different scenarios(second link)

New links

Capital Gains and Losses

 

TaxCaster 2013: Free Tax Calculator

Estimate your tax refund

Level 2
Jan 28, 2022 1:36:24 AM

why do we need to substract that number from $72,500 ?

Level 2
Jan 28, 2022 1:45:23 AM

  72,500
- 50,000 (is this 50k income or combined capital gains?
  22,500 Long term capital gains not taxed (taxed at 0%)

Level 15
Jan 28, 2022 4:05:01 AM

For 2021 the number is $81,050 for Married Filing jointly (MFJ).

 

   $81,050

-    50,000   "ordinary" taxable income (not including LTCG or QD)

=   31,050  of long term capital gains (and qualified dividends[QD]) will not be taxed (taxed at 0%)