Select Tax Year: 2026 2025 2024 2023 Filing Status: Single Married Filing Jointly Head of Household Taxable Income help me The line on your tax return below Adjusted Gross Income and your deductions. : Qualified Capital Gain Income help me Qualified dividends plus the smaller of line 15 or line 16 on Schedule D (your net capital gain).

Example:
Qualified Divs: $3,000 +
Capital Gn Distributions: $4,000 +
Overall gain l/t transactions: $16,000 -
Overall loss on s/t transactions: $3,000 =
Qualified capital gain income: $20,000

Your qualified gain income might be more than taxable income. This simply means that all of your taxable income is qualified. Your gain income will be limited to taxable income. :