Regular and Capital Gains Tax Rates For 2009
| Ordinary income rate | Long-term capital gain rate | Short-term capital gain rate | Long-term gain on commercial buildings* | Long-term gain on collectibles | Long-term gain on certain small business stock |
|---|---|---|---|---|---|
| 10% | 0% | 10% | 10% | 10% | 10% |
| 15% | 0% | 15% | 15% | 15% | 15% |
| 25% | 15% | 25% | 25% | 25% | 25% |
| 28% | 15% | 28% | 25% | 28% | 28% |
| 33% | 15% | 33% | 25% | 28% | 28% |
| 35% | 15% | 35% | 25% | 28% | 28% |
* Unrecaptured Section 1250 gain. Applies to the portion of gains on depreciable real estate (structures used for business purposes) that has been or could have been claimed as depreciation.
Note: the dollar amount refers to taxable income, not adjusted gross income (AGI).
| Marginal Ordinary Income Tax Rate | Single | Married Filing Jointly or Qualified Widow(er) | Married Filing Separately | Head of Household |
|---|---|---|---|---|
| 10% | $0–$8,350 | $0–$16,700 | $0–$8,350 | $0–$11,950 |
| 15% | $8,351– $33,950 | $16,701–$67,900 | $8,351–$33,950 | $11,951–$45,500 |
| 25% | $33,951–$82,250 | $67,901–$137,050 | $33,951–$68,525 | $45,501–$117,450 |
| 28% | $82,251–$171,550 | $137,051–$208,850 | $68,525–$104,425 | $117,451–$190,200 |
| 33% | $171,551–$372,950 | $208,851–$372,950 | $104,426–$186,475 | $190,201–$372,950 |
| 35% | $372,951+ | $372,951+ | $186,476+ | $372,951+ |
Short-term capital gains are taxed as ordinary income rates as listed above. Long-term capital gains have lower rates corresponding to an individual’s marginal ordinary income tax rate, with special rates for a variety of capital goods.
Read more about this topic: Capital Gains Tax In The United States, History of Capital Gains Tax in The U.S.
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