Long-term gains only · Federal + NIIT + Washington

Lot Ledger

List the lots you're thinking about selling, and see the tax this specific sale would trigger — federal long-term capital-gains tax stacked on your other income, the 3.8% NIIT, and Washington's 7% capital-gains tax — computed as the extra tax the sale causes on top of what you'd owe anyway.

1 · Your tax situation

Filing status & other income this year

Filing status

Ordinary taxable income before this sale, after deductions

Standard / itemized deduction used to back into MAGI, below

Other LT gains / qualified dividends already realized this year

Other MAGI addback e.g. foreign earned income exclusion — usually 0

MAGI before this sale for NIIT

Calculate from income above

Other net investment income interest, non-qualified dividends

Other WA long-term gains already realized this year

2 · Stock lots

Pick what you'd sell

Example lots below — edit the tickers, shares, cost basis and price, add your own, or remove these. Every lot is treated as long-term. Uncheck a lot to leave it out of the sale.

Selected gain: $0.00

3 · Assumptions

Rates & thresholdsedit if your numbers differ

Defaults below are 2025 figures and change every year — check the current IRS revenue procedure and WA Department of Revenue figures before relying on this. Washington's threshold in particular is not $25,000 — it's roughly $270,000 (indexed annually); 7% applies only to long-term gains above it.

Federal long-term capital gains

0% up to

15% up to

Top rate

Middle rate

Net Investment Income Tax

Include NIIT

Apply the 3.8% NIIT

MAGI threshold

Rate

Washington capital gains tax

Include WA tax

Apply WA's tax

Standard deduction

Base rate

Surcharge starts gain above deduction

Surcharge adds

4 · Result

What this sale would cost

LT gain sold$0

Total tax$0

Effective rate0%

You keep$0

Where the gain goes