税务亏损收割计算器 — 公式

Tax-Loss Harvesting

1. Losses offset gains dollar-for-dollar 2. Excess losses offset up to $3,000 of ordinary income 3. Remaining losses carry forward to future years

Tax Savings = Offset Gains x CG Rate + Income Offset x Income Rate

Be aware of the wash sale rule: you cannot repurchase the same or substantially identical security within 30 days.

计算示例

$10,000 gains, $7,000 losses, 15% CG rate.

  1. $7,000 losses offset $7,000 of gains
  2. Net taxable gain = $3,000
  3. Tax savings = $7,000 x 15% = $1,050
  4. No excess losses for income offset