The IRS has issued the 2021 long-term capital gains rate bracket numbers. The maximum income required to qualify for the 0% bracket will be $40,400 for single taxpayers, $80,800 for married taxpayers filing jointly and $54,100 for heads of households. For the 15% bracket the maximum income will be $445,850 for single filers, $501,600 for joint filers and $473,750 for heads of households. Taxpayers with income over the amounts for the 15% rate bracket will fall into the 20% bracket. In the case of an estate or trust, the amount will be $2,700 to qualify for the 0% rate and $13,250 for the 15% rate. Contact us with any questions. © 2020