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Long-Term Capital Gains and Divideds
Posted on September 7, 2010 at 8:35 am
For 2009, the maximum tax rate on long-term capital gains and qualified dividend income remains at 15%. For taxpayers in the 10% or 15% tax brackets, the rate is ZERO.
Net capital LOSSES are fully deductible against capital gains. If your capital losses exceed your capital gains, you can deduct up to $3,000 in net capital losses against ordinary income.