Sentences with phrase «whose ordinary income tax rate»

Per IRS regulations as of 2011, for individuals whose ordinary income tax rate is 25 % or higher, qualified dividends are taxed at only a 15 % rate.

And for individuals whose ordinary income tax rate is below 25 %, qualified dividends are completely tax - free.

Not exact matches

The NUA tax strategy allows certain clients whose qualified retirement plans contain these appreciated employer securities to eventually pay taxes on the appreciated value of those securities at the lower long - term capital gains tax rate, rather than at the ordinary income tax rate that would otherwise apply to retirement plan distributions.

The day after the Journal story appeared, Senators Max Baucus and Chuck Grassley proposed legislation that would subject private - equity partnerships like Blackstone, whose earnings had been taxed at the lower rate of «passive income,» to ordinary corporate income taxes.

First, my understanding is that the long - term capital gains tax rate is 0 % for those whose marginal rate on ordinary income is 10 % or 15 %, and (ignoring the highest 39.6 % bracket) the rate is 15 % for...

For «lower income» individuals whose income falls within the bottom two ordinary income tax brackets, the Internal Revenue Code applies a 0 % long - term capital gains rate to the extent their gains also fall within the lower two brackets.