El costo
2 días = 17-20% cost.
2 días = $350 en $5K profit. Scaled: massive.
Regla
Hold >1 year. Universal rule.
Lo que aprenderás
6 conceptos.
Short vs long
Cliff en 1 year + 1 day.
LTCG 0/15/20
0/15/20% brackets.
Dividends
Qualified = LTCG rates.
TLH
$3K/año wage offset + carryforward.
Wash sale
30 días both ways.
NIIT
3.8% surcharge over $200K.
Short vs long
1 año + 1 día cliff.
| Period | Class | Rate |
|---|---|---|
| 365 or less | Short-term | 10-37% (ordinary income) |
| 366+ days | Long-term | 0-20% (capital gains) |
Holding period math
Clock starts day AFTER purchase.
Netting
Net within categories first.
LTCG 2024
LTCG 2024.
0%
15%
20%
| Rate | Single | MFJ | HOH |
|---|---|---|---|
| 0% | ≤$47,025 | ≤$94,050 | ≤$63,000 |
| 15% | $47,026 - $518,900 | $94,051 - $583,750 | $63,001 - $551,350 |
| 20% | >$518,900 | >$583,750 | >$551,350 |
Vs ordinary
Savings scale con gain size + income.
0% bracket
0% bracket underused.
0% federal LTCG rate exists.
Gain harvesting.
Gain harvesting.
Reset basis. No tax.
$50K gain FREE. Reset basis.
$75K over 10 años. Simple.
Cost basis
Cost basis methods.
Choose which shares to sell.
FIFO
Highest tax typically.
Specific ID
Optimal for tax.
Average
Sticky decision.
HIFO
Minimize gain.
Default matters
Switch to Specific ID.
Dividends
Dividend classification.
Qualified
Most S&P 500. 60-day rule.
Ordinary
REITs, MLPs, short-hold.
REIT trap
Hold REITs en IRA. VTI en taxable.
TLH
TLH basics.
Turn losses into savings.
- 1
Losses vs gains
Direct offset.
- 2
$3K wage offset
$3K/año against wages.
- 3
Carryforward
No expiration.
- 4
Reinvest carefully
Similar OK. Identical NO.
Cuándo TLH
December TLH season.
Wash sale
Wash sale rule.
30 days both ways. Very strict.
Rules
6 rules.
Identical
Debated gray area.
Wash sale traps
DRIP + IRA + 401(k) all traps.
Lucas
Lucas: $8,400 TLH.
2022 crash.
Lucas, $150K + $200K portfolio.
$40K unrealized loss.
Sold VTSAX, bought VFIAX. Same day.
2022 immediate benefit: $2,640 en tax.
4-year impact: $8,400. One decision.
Same performance + $8.4K tax bonus.
NIIT
NIIT 3.8%.
3.8% high-earner surcharge.
Applies
Investment income only.
Effective rate
18.8-23.8% LTCG effective.
Estrategias NIIT
5 strategies compound.
Schedule D
Schedule D basics.
1099-B + Form 8949 + Schedule D.
- 1
1099-B
Broker form.
- 2
Form 8949
Individual sales.
- 3
Schedule D
Summary + net.
- 4
Verify
Always verify.
Errors
6 common errors.
Day 365 sale
$1-2K per mistake.
DRIP wash sale
Turn OFF DRIP.
FIFO default
Switch to Specific ID.
REITs taxable
REITs → IRA.
No TLH
Harvest during drops.
0% ignored
Use 0% bracket.
Resumen
Lo que te llevas.
1-year cliff
Wait 366 days.
0% bracket
0% federal exists.
TLH + wash sale
TLH cuidado con wash.
Cost basis
Specific ID.
Tu acción esta semana
Optimize.
Verify. Calculate. Simulate. Set reminders.
Ir al Capital Gains Calc →Ejercicio
Ejercicio rápido: 4 preguntas.
¿Cuándo vender para long-term?
- Dec 31, 2024
- Jan 1, 2025
- Jan 2, 2025
- Feb 1, 2025
¿Wage deduction from loss?
- $0
- $1,000
- $3,000
- $10,000
¿Cuándo rebuy después del loss?
- Next day
- 15 días
- 31 días
- Feb next year
¿Retiree LTCG?
- $0
- $4,500
- $6,000
- $7,200
Preguntas frecuentes
FAQ
¿Retirement account gains?
Sheltered en tax-advantaged.
¿State tax gains?
Most states = ordinary rates.
¿Crypto TLH?
Crypto = no wash sale (currently).
¿Inherited stock?
Stepped-up basis huge.
¿Home sale gains?
Primary residence $250K/$500K.
¿RSU/ESPP basis?
Verify RSU basis carefully.
¿State-specific?
Model state impact.
Recursos y FUTURO
Herramientas y coaching con FUTURO.
-
Capital Gains Calc
Short vs long side-by-side.
-
TLH Simulator
TLH benefit + wash sale.
-
Dividend Analyzer
Qualified/ordinary + REIT.
