如果价格涨了,那是要交capital gain tax。这个CGT税率是根据持有股票时间的长度来分的。一般分short或者long。这个大家可以自己去查一下。
那如果卖出的时候价格跌了,就是capital loss ,这个loss是可以用来抵税的。在有损失的时候故意卖出股票/基金产生 loss 以达到省税的目的,这种操作就叫做 Tax Loss Harvesting。也就是TLH。要获得这个TLH需要防止一种叫wash sale的行为。wash sale的是指为了获得Tax Loss Harvesting而进行的卖出。比如你手上有一只股票亏了,然后你卖出,获得了Tax Loss Harvesting,然后你几天以后又把那只股票给买回来了。这样的行为就是wash sale。 如果IRS认定你的行为是wash sale的话,你卖出的亏损的股票是没办法报TLH的。下面是IRS对Wash Sale的定义。
You cannot deduct losses from sales or trades of stock or securities in a wash sale unless the loss was incurred in the ordinary course of your business as a dealer in stock or securities.
A wash sale occurs when you sell or trade stock or securities at a loss and within 30 days before or after the sale you:
6park.comBuy substantially identical stock or securities,
Acquire substantially identical stock or securities in a fully taxable trade,
Acquire a contract or option to buy substantially identical stock or securities, or
Acquire substantially identical stock for your individual retirement arrangement (IRA) or Roth IRA. 6park.com