出事故，若干问题请教# Automobile - 车轮上的传奇
G*1
1 楼
http://www.fool.com/personal-finance/taxes/reconcile-capital-ga
If you think about it for a while, you'll find that everything will boil
down to one of four situations:
long-term gain with short-term gain
long-term loss with short-term gain
long-term gain with short-term loss
long-term loss with short-term loss
Let's look at each of these situations.
Long-term gain with short-term gain
Ahhh -- investment nirvana! Everything nets out to a winner. Your taxes here
are pretty simple. (Don't worry, though; they'll get more challenging as we
go along.) The long-term gain gets the preferential rate of 10% or 20%,
depending on your tax bracket. The short-term gain is taxed with your other
income at your marginal rate.
Long-term loss with short-term gain
We have to look at two situations here. If the gain is bigger than the loss,
you have a net short-term gain -- taxed at your marginal rate. If the loss
is bigger, you have a net long-term loss. Up to $3,000 can be used to offset
other kinds of income. Any unused amount will carry forward to the
following year as a long-term loss.
Long-term gain with short-term loss
Again we have to consider two scenarios. If the gain is bigger than the loss
, you have a net long-term gain and get to take advantage of the favorable
rates for the net gain. If the loss is larger, it is a net short-term loss.
Just like the previous situation, you can use up to $3,000 of that loss
against other types of income, with any balance carrying forward to the next
year as a short-term loss.
Long-term loss with short-term loss
Have you ever considered index funds? This one looks simple, but there's a
twist. By now, you know that a maximum of $3,000 in losses will offset
ordinary income. So, if the total of the two losses is less than $3,000, you
're done. But what if the total loss is more than $3,000 and some must be
carried over to next year? Is the carryover short-term or long-term? Well,
it can be just long-term, or a combination of long- and short-term. But it
will never be just short-term. Why? Because you must use the short-term
losses first.
If your short-term losses are more than $3,000, you use the first $3,000 to
offset ordinary income, then carry the remaining short-term loss along with
all of the long-term loss over to next year. If the short-term loss is less
than $3,000, you can just total the two losses together, take the $3,000 off
, and the balance is a long-term loss carryover to the following year.
So, the process for determining the long-term or short-term character of
your capital gains and losses can be summarized in three steps:
Net your long-term items together.
Net your short-term items together.
Determine which of the above four situations applies to you, and follow the
instructions there.
But what if you don't have any of one type of transaction -- either short-
term or long-term? (Or, in a really unlikely situation, your long-term or
short-term gains or losses net out to exactly zero?) The above instructions
still work. Just consider the missing item to be a gain, and follow the same
steps.
If you think about it for a while, you'll find that everything will boil
down to one of four situations:
long-term gain with short-term gain
long-term loss with short-term gain
long-term gain with short-term loss
long-term loss with short-term loss
Let's look at each of these situations.
Long-term gain with short-term gain
Ahhh -- investment nirvana! Everything nets out to a winner. Your taxes here
are pretty simple. (Don't worry, though; they'll get more challenging as we
go along.) The long-term gain gets the preferential rate of 10% or 20%,
depending on your tax bracket. The short-term gain is taxed with your other
income at your marginal rate.
Long-term loss with short-term gain
We have to look at two situations here. If the gain is bigger than the loss,
you have a net short-term gain -- taxed at your marginal rate. If the loss
is bigger, you have a net long-term loss. Up to $3,000 can be used to offset
other kinds of income. Any unused amount will carry forward to the
following year as a long-term loss.
Long-term gain with short-term loss
Again we have to consider two scenarios. If the gain is bigger than the loss
, you have a net long-term gain and get to take advantage of the favorable
rates for the net gain. If the loss is larger, it is a net short-term loss.
Just like the previous situation, you can use up to $3,000 of that loss
against other types of income, with any balance carrying forward to the next
year as a short-term loss.
Long-term loss with short-term loss
Have you ever considered index funds? This one looks simple, but there's a
twist. By now, you know that a maximum of $3,000 in losses will offset
ordinary income. So, if the total of the two losses is less than $3,000, you
're done. But what if the total loss is more than $3,000 and some must be
carried over to next year? Is the carryover short-term or long-term? Well,
it can be just long-term, or a combination of long- and short-term. But it
will never be just short-term. Why? Because you must use the short-term
losses first.
If your short-term losses are more than $3,000, you use the first $3,000 to
offset ordinary income, then carry the remaining short-term loss along with
all of the long-term loss over to next year. If the short-term loss is less
than $3,000, you can just total the two losses together, take the $3,000 off
, and the balance is a long-term loss carryover to the following year.
So, the process for determining the long-term or short-term character of
your capital gains and losses can be summarized in three steps:
Net your long-term items together.
Net your short-term items together.
Determine which of the above four situations applies to you, and follow the
instructions there.
But what if you don't have any of one type of transaction -- either short-
term or long-term? (Or, in a really unlikely situation, your long-term or
short-term gains or losses net out to exactly zero?) The above instructions
still work. Just consider the missing item to be a gain, and follow the same
steps.
