네, 안녕하세요. 12% Tax 브라켓에 적용된다고 볼 수는 없습니다. 아래의 내용을 참조해 주시고 더 자세한 내용은 담당하시는 회계사님께 문의하시면 NEW1000님의 상황에 맞는 택스률에 맞춰주실 겁니다.
Offset Capital Gains Through Tax-Loss Selling
While some investors turn their attention to tax-loss selling towards the end of the calendar year, it is possible to use this strategy throughout the year to capture tax losses through rebalancing or replacing positions in your portfolio. Capital losses are used first to offset other taxable capital gains. After this, up to $3,000 per year can be used to offset other taxable income for a married couple filing jointly (up to $1,500 for an individual or married filing individually).5
For example, if an investor realizes $5,500 in long-term losses during the year, at the time that they file their income taxes, they can use $2,000 of those losses to offset the taxes on other capital gains and $3,000 to offset the taxes on their ordinary income. If this investor's long-term capital gains tax rate is 20% (based on their income) and their effective federal income tax rate is 25%, using this strategy the $5,500 loss can be reduced by $1,150.
Depending on the state they live in, the investor may also be eligible for a reduction in their state taxes. The remaining $500 in capital losses can be carried forward to future tax years.