For tax purposes, gain/loss need to be realized in the same calendar year, though capital loss can carry over from prior years. papers gains/loss don't count as far as tax is concerned.
同一年realized 先相互抵消，long term gain net long term loss, short term gain net short term loss, 然后long term net short term, 如果最后是net gain, 就要交完税，如果是net loss, 一年可以报几千，然后剩下的carry over明年
同一年realized 先相互抵消，long term gain net long term loss, short term gain net short term loss, 然后long term net short term, 如果最后是net gain, 就要交完税，如果是net loss, 一年可以报几千，然后剩下的carry over明年 jennyqq 发表于 2022-01-26 17:31
回复 25楼appleton的帖子 From wiki 58] 2020 New York TimesreportingEdit On September 27, 2020, The New York Times published a report on more than two decades of Trump's tax-return data, including information from 2017 and 2018, his first two years in office. The Times obtained the data earlier that month.[46] The documents contradict many of Trump's public claims to have a flourishing and prosperous business empire,[46] showing that as a result of reporting losses in many years and receiving a $72.9 million tax refund, Trump paid no net federal income taxes in eleven of the preceding 15 years. After the refund, Trump had an average tax bill of $1.4 million per year over the 18 years.[46][59] In 2016, Trump paid only $750 in federal income tax, and in 2017, he paid another $750 in federal income tax.[46] This was much less than other recent presidents paid while in office. His immediate two predecessors, Barack Obama and George W. Bush, routinely paid $100,000 annually in federal income tax, and sometimes far more.[59]In 2017, Trump's pre-credit tax liability was $7,435,857. All but $750 of this amount was negated by carried-over tax credits, of which he had $22.7 million at the time. It is unclear why Trump chose not to cancel out his federal income tax liability completely.[60] The data does not reveal Trump's net worth.[46] Tax-return data largely lacks specifics allowing for financial connections to be identified, and the data does not reveal any previously unknown connections to Russia.[46]
WIKI 谁都可以改。我上次看到 WIKI 上面有个错的，都改过呢。这种事情自己动动脑子即可，不要人云亦云。 交多少税，是税务局做最后裁决的，不是哪个媒体可以自己说了算的。本来税法就很复杂，交税不是一刀切，这个只是现实而已。有时候亏了钱，可以年年把 Loss Carryover，包括炒股的Capital Loss 和开公司的 Business Loss，这都是税法里明文规定的。上次新闻说，Amazon 很多年都没交税，好不容易挣钱了，才交了一丁点税，事实上，就是因为之前几年有 Business Loss。网上随便搜搜 “amazon not paying tax” 都能找到。比如，这个CNBC 新闻链接：https://www.cnbc.com/2020/02/04/amazon-had-to-pay-federal-income-taxes-for-the-first-time-since-2016.html 如果开公司，每年亏100万，连续亏5年，在第六年挣了2百万，总的还是净亏3百万。难道之前亏的5百万，就不能抵最后那年的盈利？税法不是你们这种Trump Derangement Syndrome 病人想象的。你们可以到处说，改WIKI，但是IRS不能因为你们喉咙粗，就区别对待，对亚麻或炒股输的允许 拿 Loss Carryover 抵付下一年的盈利，而不许川普做同样的 loss carryover。 MSNBC 公布的Trump 2005的税表，交了38 million 的税，占收入的 25%，远超过之前 Obama 或 Mitt Romney 公布的税表中，交的税率。 税务局才是交税的终裁者，川普的税表年年被审计，税务局都没什么意见，旁边的人，意见那么大干什么？ Blocked 了 bgmay 这个臭苍蝇。省得看见这个病人嗡嗡嗡的，污染环境。
我说的都是还没有realize的，都是算到今年的，long term的意思就是到现在已经超过一年了
请问我算的是不是没错？
long term 联邦最高 20%, 加州不分long term 和 short term, 直接算收入, 州税也可以10%以上. 我要在加州, 肯定不炒股了.
请问这个是什么，什么情况下需要交？
谢谢，非常清楚，层主一定脑子清爽之人！！👍
再多问一句，如果net loss可以carry over到明年，假设我net loss 现在全部抵完还有3w，那么今年抵3000，明年抵3000，接下来每年都可以抵吗？还是有限制？
每年3000，没用完就carry over下一年
但是如果明年你又有三万的capital gain 那这剩下的都可以用来抵税。
好的，谢谢！终于搞懂了，今天已经不止15w了
应该是的，就是not realized，只有买卖了才能算，有什么harvest loss/gain一说，我也不是很懂，希望更懂的人来分享
short loss 不能 net long loss 么?
Short-Term Capital Loss 和 Long-Term Capital Loss 在税表上，是两个分开计算的栏目。
如果下一年你有盈利，比如说4万，那么还可以用这5w来抵消，再加上3k。你下一年的carry over就是7k。
Trump就是用这招，N年没交税的。
From MSNBC, Trump paid over $38 million tax on the income of $150 million:
From wiki 58] 2020 New York TimesreportingEdit On September 27, 2020, The New York Times published a report on more than two decades of Trump's tax-return data, including information from 2017 and 2018, his first two years in office. The Times obtained the data earlier that month.[46] The documents contradict many of Trump's public claims to have a flourishing and prosperous business empire,[46] showing that as a result of reporting losses in many years and receiving a $72.9 million tax refund, Trump paid no net federal income taxes in eleven of the preceding 15 years. After the refund, Trump had an average tax bill of $1.4 million per year over the 18 years.[46][59] In 2016, Trump paid only $750 in federal income tax, and in 2017, he paid another $750 in federal income tax.[46] This was much less than other recent presidents paid while in office. His immediate two predecessors, Barack Obama and George W. Bush, routinely paid $100,000 annually in federal income tax, and sometimes far more.[59]In 2017, Trump's pre-credit tax liability was $7,435,857. All but $750 of this amount was negated by carried-over tax credits, of which he had $22.7 million at the time. It is unclear why Trump chose not to cancel out his federal income tax liability completely.[60] The data does not reveal Trump's net worth.[46] Tax-return data largely lacks specifics allowing for financial connections to be identified, and the data does not reveal any previously unknown connections to Russia.[46]
交多少税，是税务局做最后裁决的，不是哪个媒体可以自己说了算的。本来税法就很复杂，交税不是一刀切，这个只是现实而已。有时候亏了钱，可以年年把 Loss Carryover，包括炒股的Capital Loss 和开公司的 Business Loss，这都是税法里明文规定的。上次新闻说，Amazon 很多年都没交税，好不容易挣钱了，才交了一丁点税，事实上，就是因为之前几年有 Business Loss。网上随便搜搜 “amazon not paying tax” 都能找到。比如，这个CNBC 新闻链接：https://www.cnbc.com/2020/02/04/amazon-had-to-pay-federal-income-taxes-for-the-first-time-since-2016.html
如果开公司，每年亏100万，连续亏5年，在第六年挣了2百万，总的还是净亏3百万。难道之前亏的5百万，就不能抵最后那年的盈利？税法不是你们这种Trump Derangement Syndrome 病人想象的。你们可以到处说，改WIKI，但是IRS不能因为你们喉咙粗，就区别对待，对亚麻或炒股输的允许 拿 Loss Carryover 抵付下一年的盈利，而不许川普做同样的 loss carryover。
MSNBC 公布的Trump 2005的税表，交了38 million 的税，占收入的 25%，远超过之前 Obama 或 Mitt Romney 公布的税表中，交的税率。
税务局才是交税的终裁者，川普的税表年年被审计，税务局都没什么意见，旁边的人，意见那么大干什么？
Blocked 了 bgmay 这个臭苍蝇。省得看见这个病人嗡嗡嗡的，污染环境。
言简意赅
错了吧!下一年盈利4万只能抵3000。
你错。
谢谢举例讲解
you are right, 3000是指other income