Maximum Rates on Long Term Gains
For Individuals, Estates & Trusts
and on Qualified Dividend Income
2010

GENERAL RULES
Net short-term (held 1 year or less) capital gain	Ordinary income rates
Long-term (more than one year) capital gain and qualified dividend income	15% (or 5% for gain otherwise taxable at ordinary 10% or 15% rate)

SPECIAL MAXIMUM RULES
Unrecaptured §1250 gain on real estate depreciation	25%
Collectibles gain (on works of art, rugs, antiques, etc.)	28%
§1202 gain (from sale of small business stock eligible for 50% exclusion from gross income)	28%