2026 tax year editionFederal tax · NIIT · 50 states and DC

About

About Capital Gains by State

This site helps an individual prepare an ordinary investment-sale estimate and understand the state questions that can change the result. It provides 50 dedicated state guides and a District of Columbia resident worksheet, a federal 2026 worksheet, calculation methodology and links to official legislative and revenue-agency references.

What the calculator can establish

The federal model computes changes in ordinary or preferential income tax and NIIT from entered annual figures. Confirmed resident individual modes can establish a state component with no income tax. Washington and selected flat-rate states offer explicitly scoped comparisons of independently prepared state bases. Every state accepts final prepared liabilities before and after the sale.

What requires preparation outside this tool

The site does not automatically prepare all 50 state returns or determine every deduction and credit. Eligibility, income source, taxpayer identity, state basis differences and special asset categories may require supporting records and current return instructions. Unresolved state liability stays blank. The federal model excludes credits, AMT, changing deductions and special-rate gains.

How references are used

State-specific rules and effective dates are checked against primary sources. A prior-year return packet retains its stated year; reviewing it in October 2026 does not turn its tables into 2026 thresholds. Guides explain meaningful differences rather than redirecting one state to another because a headline percentage looks similar.

Using a result

The gain remaining after modeled tax is not seller cash at closing. Review the calculation limits, references and sharing and privacy behavior before relying on a scenario. A complete tax-return comparison is necessary where unmodeled return effects matter.

Publisher and responsibility

The Capital Gains by State Editorial Team is the byline under which this website appears. Behind it is a privately owned, independent publisher with no tie to the IRS, a state revenue department, a brokerage or a tax-preparation firm. The name does not represent a licensed preparer or a named person with invented credentials. Software and AI assistance support research and testing; responsibility for publishing supported rules remains with the publisher. Before a rate, bracket edge or credit rule appears on a state page, it is read against the statute or revenue-department schedule named beside it, and the page prints the date of that reading. When the cited text says which tax year it governs or the day it takes effect, the page follows that date, not the day we opened the document. A worksheet total is arithmetic on the figures you enter; it does not decide whether you qualify for a treatment on your own return. Specific source-supported defects can be reported through the corrections form.