Capital Gain Rates and Qualified Dividend Rates: 2011

Capital Gain Rates 2011
Long-Term Capital Gain Rates Your Maximum Rate is-
If your top bracket is 10% or 15% 0%
If your top bracket is OVER 15% 15%
Collectibles, Qualified Small Business Stock (Section 1202 50% Exclusion) or Empowerment Zone Business Stock (60% Exclusion) Taxable portion of Section 1202 gain treated as a 28% rate gain). 28%
Unrecaptured Gain from Sale of Real Estate (this rate applies to unrecaptured real estate depreciation).

NOTE:
--Unrecaptured Section 1250 gain figured on "Unrecaptured Section 1250 Gain Worksheet" in Schedule D instructions.
-- A net loss, if any, from the 28% group reduces unrecaptured Section 1250 gain
-- Effect of computation on Schedule D Tax Worksheet is to tax unrecaptured Section 1250 gain at either a 25% rate or at the regular rates on ordinary income, whichever results in a lower tax.
--The tax is figured on Schedule D Tax Worksheet and entered on Line 44 of Form 1040.
25%
Qualified Dividend Rates - 2011
If Your Top Bracket Is... Your Qualified Dividends Rate is-
10% or 15% 0%
OVER 15% 15%

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