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  2. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    The remainder of any gain realized is considered long-term capital gain, provided the property was held over a year, and is taxed at a maximum rate of 15% for 2010-2012, and 20% for 2013 and thereafter. If Section 1245 or Section 1250 property is held one year or less, any gain on its sale or exchange is taxed as ordinary income.

  3. What You Need to Know About Tax-Loss Harvesting and ... - AOL

    www.aol.com/finance/know-tax-loss-harvesting...

    Tax-loss harvesting is the process of using capital losses to balance out capital gains on your tax return. The IRS allows you to deduct all of your capital losses against capital gains for the year.

  4. 10 Tax Breaks Every Middle-Class Family Should Take ... - AOL

    www.aol.com/10-tax-breaks-every-middle-180044100...

    You then show the loss on your tax return, to offset gains from other investments. Child Tax Credit “The Tax Cuts and Jobs Act of 2017 doubled the Child Tax Credit from $1,000 to $2,000 ...

  5. Capital Gains Tax Rates for 2024-2025 - AOL

    www.aol.com/capital-gains-tax-rates-2023...

    In some cases, you can deduct the loss or save it to apply to a future tax return. Record your losses and gains on IRS Form 8949: Sales and Other Dispositions of Capital Assets before transferring ...

  6. Cost basis - Wikipedia

    en.wikipedia.org/wiki/Cost_basis

    Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation.When a property is sold, the taxpayer pays/(saves) taxes on a capital gain/(loss) that equals the amount realized on the sale minus the sold property's basis.

  7. Capital loss - Wikipedia

    en.wikipedia.org/wiki/Capital_loss

    The IRS states that "If your capital losses exceed your capital gains, the excess can be deducted on your tax return." [citation needed] Limits on such deductions apply.For individuals, a net loss can be claimed as a tax deduction against ordinary income, up to $3,000 per year ($1,500 in the case of a married individual filing separately).

  8. How to deduct stock losses from your taxes - AOL

    www.aol.com/finance/deduct-stock-losses-taxes...

    You can enter any stock gains and losses on Schedule D of your annual tax return, and the worksheet will help you figure out your net gain or loss. You may want to consult with a tax professional ...

  9. Casualty loss - Wikipedia

    en.wikipedia.org/wiki/Casualty_loss

    A casualty loss is a type of tax loss that is a sudden, unexpected, or unusual event. [1] Damage or loss resulting from progressive deterioration of property through a steadily operating cause would not be a casualty loss. “Other casualty” are events similar to “fire, storm, or shipwreck.”

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