Investment Tax Atlas

Learn when an investment becomes long-term for federal tax purposes, how the holding period is measured, and which facts can change the result.

See the 2026 federal long-term capital-gain thresholds and learn why your actual capital-gain rate depends on taxable income, stacking, losses, and the type of gain.

A blank or incorrect Form 1099-B does not automatically mean zero basis. Learn how investment basis is reconstructed and which records matter.

When you sell shares bought at different prices, tax depends on which lot was sold. Learn specific identification, FIFO, T+1 timing, and documentation rules.

Learn how inherited stock basis is determined, why inherited shares are generally long-term, and when estate valuation, consistent-basis rules, and Form 8971 matter.

Learn how cost basis works when stock is received as a gift, including carryover basis, the dual-basis rule, holding periods, and the records the recipient needs.

Learn how stock splits, mergers, spin-offs, and nondividend distributions can reallocate or reduce investment basis—and which records determine the result.

Learn how capital losses offset gains, when the $3,000 deduction limit applies, and how unused short- and long-term losses carry forward.

Learn when the federal wash-sale rule disallows an investment loss, how replacement basis works, and why IRAs, spouses, related parties, and ETFs require separate analysis.

Learn how tax-loss harvesting works, how realized losses offset gains, why wash-sale rules matter, and what to check before buying a replacement investment.

Learn why an investor might intentionally realize a long-term capital gain, how 0% and 15% rate capacity matters, and what happens to basis after a repurchase.

Learn when stock or another security is wholly worthless for tax purposes, how abandonment works, which year controls the loss, and the special refund-claim deadline.

A large investment gain can create an estimated-tax obligation. Learn how federal safe harbors, withholding, timing, and annualization affect whether you need to pay now.

Learn why qualified and ordinary dividends can face different federal tax rates, including holding periods, Form 1099-DIV, foreign dividends, NIIT, and investment interest.

Learn how mutual fund and ETF distributions are taxed, including ordinary and qualified dividends, capital-gain distributions, reinvestment, basis, and exempt-interest dividends.

Learn how U.S. Treasury interest is taxed federally and by states, including Form 1099-INT, OID, TIPS, premium, sale gains, and Treasury fund distinctions.

Learn when municipal bond interest is federally tax-exempt and how market discount, bond premium, AMT, sale gains, NIIT, and state taxation can change the result.

Learn how original issue discount is taxed, why OID can create income before cash is received, and how basis, market discount, acquisition premium, and bond premium differ.

Learn when RSUs are taxed, how settlement creates wage income and stock basis, what happens when shares are sold, and how sell-to-cover differs from net settlement.

Learn how restricted stock is taxed under Section 83, when vesting creates compensation, how basis is established, and how an 83(b) election changes the timing.

Learn when an 83(b) election applies, the 30-day filing deadline, how it changes compensation and basis, and why ordinary RSUs generally do not qualify.

Learn how nonqualified stock options are taxed at exercise, how compensation becomes stock basis, what happens at sale, and why broker reporting can be incomplete.

Learn how incentive stock options are taxed at exercise and sale, the ISO holding periods, qualifying versus disqualifying dispositions, and where AMT enters the analysis.

Learn how qualified employee stock purchase plans are taxed, the ESPP holding-period rules, how qualifying and disqualifying dispositions differ, and how compensation affects stock basis.

Learn why RSU and stock-option withholding can differ from your final tax liability, how the 22% and 37% supplemental-wage rules work, and when equity compensation can create a tax-payment gap.

Learn how private-company options, RSUs, tender offers, option cancellations, issuer repurchases, Section 409A, and Section 83(i) can create different tax consequences during a liquidity event.

Learn how states can source RSUs, stock options, and other equity compensation when you work or move across state lines—and why the later stock sale may follow a different tax analysis.

Understand the QSBS exclusion rules after July 4, 2025, including the new 3-, 4-, and 5-year holding periods, $15 million limit, 10× basis alternative, and legacy QSBS rules.

A practical QSBS documentation checklist covering original issuance, gross assets, active business requirements, Section 83(b), redemptions, transfers, and the records needed to support a Section 1202 exclusion.

Learn how the QSBS original-issuance rule applies to founder stock, restricted stock, option exercises, SAFEs, convertible notes, secondary shares, and stock repurchases.

Learn how the QSBS gross-assets test works, including the $50 million and $75 million thresholds, issuance proceeds, contributed-property FMV, financings, controlled groups, and later growth.

Understand the QSBS active-business requirement, including the 80% asset test, excluded businesses, startup and R&D activity, working capital, subsidiaries, investments, and real estate.

Learn when stock issued in an LLC-to-C-corporation conversion can qualify for QSBS, when the holding period begins, and how the contributed-property FMV rule can affect the gross-assets test.

Learn how Section 1202 treats gifted and inherited QSBS, including holding-period carryover, original-issuance treatment, basis, trusts, and pre-sale transfer risks.

Learn when partners can use the Section 1202 QSBS exclusion, including the partner-at-acquisition rule, ownership limits, stock distributions, and Section 1045 partnership rules.

Learn how a Section 1045 rollover can defer gain when qualifying small-business stock is sold after more than six months, including the 60-day replacement period, basis reduction, and holding-period rules.

Learn how crypto cost basis works, including specific identification, wallet and account rules, transaction costs, transferred assets, staking basis, and missing records.

Learn when selling, swapping, or spending crypto creates a taxable disposition, including stablecoins, fees, holding periods, and wash-sale issues.

Learn when moving crypto between wallets or exchanges is generally a non-taxable self-transfer and how basis, fees, bridges, and broker reporting can complicate the result.

Learn when crypto staking rewards become taxable income, how dominion and control works, how basis is established, and where liquid-staking uncertainty remains.

Learn how hard forks and crypto airdrops are taxed, when dominion and control creates income, how basis is established, and where IRS guidance stops.

Understand the federal tax questions behind DeFi lending, liquidity pools, wrapped tokens, bridges, and liquid staking—and where current tax law remains unsettled.

Learn how crypto losses can differ after a sale, token worthlessness, abandonment, theft, scams, hacks, or exchange bankruptcy.

Learn how basis works when crypto is gifted, donated to charity, or inherited, including dual basis, appreciated crypto, appraisals, and substantiation.

Understand Form 1099-DA, including crypto proceeds, covered and noncovered assets, basis reporting, transferred-in crypto, stablecoins, NFTs, and taxpayer reconciliation.

Learn how crypto received from mining, employment, contract work, and other earned activities can create ordinary income and establish basis for a later sale.

Learn how NFT sales, basis, holding period, and the collectibles rules can affect investors—and why not every NFT should automatically receive the same tax treatment.

State capital-gains rules do not simply copy federal law. Learn how residency, sourcing, state rates, losses, Washington’s capital-gains tax, and other state differences can change the result.

Moving does not automatically end state tax residency. Understand domicile, statutory residency, day counts, part-year status, and why New York and California use different tests.

A state may still tax certain income after you become a nonresident. Learn how states source stock gains, interest, dividends, business-connected intangibles, and pass-through income.

Paying tax to two states does not guarantee a full credit. Learn how resident credits depend on source, tax type, timing, limitations, and the same income.

Moving before receiving sale proceeds does not necessarily end the old state's tax claim. Learn how installment sales, earnouts, business sales, and deferred payments can remain taxable.

Learn how New York domicile, statutory residency, permanent places of abode, day counts, investment sourcing, NYC tax, and multi-state income interact.

California does not use a simple 183-day residency rule. Learn how domicile, temporary or transitory purpose, investment sourcing, installments, and equity compensation affect investors moving in or out.

A federal QSBS exclusion does not automatically eliminate state tax. Learn why California, New York, New Jersey, Massachusetts, Pennsylvania, and Washington can produce different results.

Federal tax-exempt does not always mean state tax-exempt. Learn how states treat Treasury interest, municipal bonds, dividends, and funds holding government obligations.