Os dividendos podem ser compensados por perdas de capital?
As perdas de capital realizadas ao vender títulos por menos do que você pagou podem ser usadas para reduzir a receita recebida de ações que pagam dividendos - mas apenas até certo ponto.O IRS permitirá que você use até $ 3.000 em perdas líquidas de capital para compensar a receita de dividendos.
Sim, mas há limites. As perdas em seus investimentos são usadas primeiro para compensar ganhos de capital do mesmo tipo. Assim, as perdas de curto prazo são deduzidas primeiro dos ganhos de curto prazo, e as perdas de longo prazo são deduzidas dos ganhos de longo prazo. As perdas líquidas de qualquer tipo podem então ser deduzidas do outro tipo de ganho.
Perdas de capital realizadas de ações podem ser usadas para reduzir sua conta de impostos. Você pode usar perdas de capital para compensarganhos de capitaldurante um ano tributável, permitindo-lhe retirar algum rendimento da sua declaração de impostos.
Perdas de Capital e Renda Ordinária
Embora você possa aplicar uma perda de capital para compensar a receita ordinária, há um limite de quanto dessa perda você pode usar. O IRS é bastante específico que o máximo que você pode usar para compensar essa renda é$ 3.000 por ano(ou $ 1.500 se você for casado e arquivar separadamente).
O saldo do CDA aumenta em 50% de quaisquer ganhos de capital que uma empresa faça ediminui em 50% de quaisquer perdas de capital incorridas pela empresa.
Você pode então deduzir $ 3.000 de suas perdas contra sua renda a cada ano, embora o limite seja$ 1.500 se você for casado e apresentar declarações fiscais separadas. Se suas perdas de capital forem ainda maiores que o limite de $ 3.000, você poderá reivindicar as perdas adicionais no futuro.
Limite de Dedução e Transição de Perdas
Se suas perdas de capital excederem seus ganhos de capital, o valor da perda excedente que você pode reivindicar para diminuir sua renda é o menor de $ 3.000 ($ 1.500 se for casado arquivando separadamente) ou sua perda líquida total mostrada na linha 16 do Anexo D (Formulário 1040 ).
Em geral, você pode levar as perdas de capital adianteindefinidamente, até que você use todos eles ou até que acabem. As transferências de menos-valias não têm limite de tempo, pelo que pode utilizá-las para compensar mais-valias em anos fiscais subsequentes até que se esgotem.
Se você ainda tiver uma perda, ela se tornará parte do cálculo de sua perda líquida de capital para o ano.Você pode usar uma perda líquida de capital para reduzir seu ganho de capital tributável em qualquer um dos três anos anteriores ou em qualquer ano futuro.
Reduções de Capital
Uma redução de capital é geralmente realizada para devolver uma quantia de capital aos acionistas sem a alienação das ações subjacentes e isso énão é um dividendo.
Como não ser tributado sobre dividendos?
As opções incluempossuir ações que pagam dividendos em uma conta de aposentadoria com vantagens fiscais ou plano 529. Você também pode evitar o pagamento de impostos sobre ganhos de capital em certas ações que pagam dividendos se sua renda for baixa o suficiente. Um consultor financeiro pode ajudá-lo a empregar o investimento em dividendos em seu portfólio.
Os dividendos da empresa podem ser declarados apenas a partir dos lucros do ano corrente.Nenhum dividendo pode ser pago com reservas de capital, reserva de resgate de capital, conta de prêmio de ações, etc. Os dividendos também podem ser pagos com o dinheiro que foi dado pelo governo para fins de dividendos.
Se você fizer uma perda de capital, só poderá usá-la para reduzir um ganho de capital (ou seja,você não pode aplicar uma perda de capital para reduzir o imposto que paga sobre outros tipos de renda tributável).
References
- https://www.commbank.com.au/articles/tax/quick-guide-to-capital-gains-tax.html
- https://lavelle.chem.ucla.edu/forum/viewtopic.php?t=50849
- https://en.wikipedia.org/wiki/Carbon%E2%80%93fluorine_bond
- https://www.nist.gov/news-events/news/2020/07/nist-expands-database-helps-identify-unknown-compounds-milk
- https://byjus.com/question-answer/briefly-explain-why-is-sigma-bond-stronger-than-pi-bond/
- https://socratic.org/questions/list-the-three-types-of-chemical-bonds-and-explain-the-differences-among-them
- https://www.lewis-knopf.com/financial-rx/volume-10-issue-1/type-bond-safest/
- https://corporate.vanguard.com/content/corporatesite/us/en/corp/articles/why-investors-should-consider-emerging-market-bonds-2024.html
- https://www.sydney.edu.au/science/chemistry/~george/spectroscopy.html
- https://www.vedantu.com/question-answer/are-the-strongest-to-weakest-bonds-class-12-chemistry-cbse-60de6dc17fd583385a38e159
- https://investor.vanguard.com/investor-resources-education/understanding-investment-types/what-is-a-bond
- https://byjus.com/question-answer/what-is-the-order-of-the-bonds-and-interactions-from-strongest-to-weakest-covalent-van-der-waals-interaction-ionic-bond-hydrogen-bond/
- https://quizlet.com/253503833/massive-ap-bio-finial-study-guide-flash-cards/
- https://www.britannica.com/science/metallic-bond
- https://www.bbc.co.uk/bitesize/guides/zj38scw/revision/3
- https://www.nerdwallet.com/article/investing/the-best-investments-right-now
- https://byjus.com/question-answer/what-are-the-strongest-to-weakest-bonds/
- https://corporatefinanceinstitute.com/resources/fixed-income/debt-bond-fund/
- https://www.tved.net.au/PublicPapers/December_2005,_Sound_Education_in_Taxation,_Returning_Capital_to_Shareholders.html
- https://www.dezerv.in/bonds/high-yield-bonds/
- https://chem.libretexts.org/Bookshelves/Physical_and_Theoretical_Chemistry_Textbook_Maps/Supplemental_Modules_(Physical_and_Theoretical_Chemistry)/Chemical_Bonding/Fundamentals_of_Chemical_Bonding/Bond_Order_and_Lengths
- https://www.toppr.com/ask/question/a-company-can-pay-dividends-out-of/
- https://www.fool.com/the-ascent/buying-stocks/articles/heres-why-investors-love-the-3-fund-portfolio/
- https://www.mometrix.com/academy/nonpolar-covalent-chemical-bonds/
- https://www.thoughtco.com/types-of-chemical-bonds-603984
- https://www.treasurydirect.gov/savings-bonds/buy-a-bond/
- https://www.treasurydirect.gov/savings-bonds/i-bonds/
- https://www.titan.com/articles/types-of-bonds
- https://www.studysmarter.co.uk/explanations/chemistry/ionic-and-molecular-compounds/types-of-chemical-bonds/
- https://byjus.com/govt-exams/types-of-bonds/
- https://bio.libretexts.org/Bookshelves/Introductory_and_General_Biology/Book%3A_General_Biology_(Boundless)/02%3A_The_Chemical_Foundation_of_Life/2.10%3A__Atoms_Isotopes_Ions_and_Molecules_-_Hydrogen_Bonding_and_Van_der_Waals_Forces
- https://www.nerdwallet.com/article/investing/u-s-treasury-bonds-bills-and-notes-what-they-are-and-how-to-buy
- https://www.experian.com/blogs/ask-experian/pros-cons-of-buying-bonds/
- https://www.investopedia.com/terms/i/investor.asp
- https://www.forbes.com/advisor/investing/best-low-risk-investments/
- https://www.turito.com/blog/chemistry/covalent-bond
- https://www.investor.gov/introduction-investing/investing-basics/investment-products/bonds-or-fixed-income-products/bonds
- https://www.investopedia.com/terms/c/capital-loss-carryover.asp
- https://www.chegg.com/homework-help/questions-and-answers/primary-concern-investors-comes-bonds-physical-size-bond-capital-appreciation-potential-bo-q122000340
- https://courses.lumenlearning.com/wm-nmbiology1/chapter/weaker-bonds-in-biology/
- https://chem.libretexts.org/Bookshelves/General_Chemistry/Book%3A_General_Chemistry%3A_Principles_Patterns_and_Applications_(Averill)/08%3A_Ionic_versus_Covalent_Bonding/8.01%3A_What_is_a_Chemical_Bond
- https://legacy.chemgym.net/as_a2/topics/ionic_and_covalent_bonding/classifying.html
- https://whs.rocklinusd.org/documents/Science/2011_Reading_the_Different_Types_of_Bonds.pdf
- https://www.sciencedirect.com/topics/chemistry/ionic-bonding
- https://cdnsm5-ss19.sharpschool.com/UserFiles/Servers/Server_161439/File/SCHOOLS/Xenia%20High/BRITNEY%20AMOLE/spectra%20sci/ppts/005/Types%20of%20Bonds-0.pptx
- https://en.wikipedia.org/wiki/Chemical_bond
- https://www.usatoday.com/money/blueprint/investing/are-bonds-recession-proof/
- https://www.sec.gov/files/ib_corporatebonds.pdf
- https://www.britannica.com/science/chemical-compound/Classification-of-compounds
- https://www.irs.gov/taxtopics/tc409
- https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions/you-use-a-capital-loss.html
- https://www.stlouisfed.org/on-the-economy/2016/january/private-investment-behavior-great-recession
- https://homework.study.com/explanation/rank-the-5-types-of-bonding-from-strongest-to-weakest-detail-how-each-type-of-bond-is-formed.html
- https://www.investopedia.com/articles/bonds/08/lose-money-bonds-losses.asp
- https://www.usbank.com/investing/financial-perspectives/market-news/interest-rates-affect-bonds.html
- https://turbotax.intuit.com/tax-tips/investments-and-taxes/guide-to-investment-bonds-and-taxes/L1RRzUja7
- https://chem.libretexts.org/Courses/City_College_of_San_Francisco/Chemistry_101A/Topic_F%3A_Molecular_Structure/09%3A_Basic_Concepts_of_Covalent_Bonding/9.05%3A_Strength_of_Covalent_Bonds
- https://unacademy.com/content/neet-ug/difference-between/covalent-and-ionic-compound/
- https://chem.libretexts.org/Courses/Eastern_Mennonite_University/EMU%3A_Chemistry_for_the_Life_Sciences_(Cessna)/4%3A_Covalent_Bonding_and_Simple_Molecular_Compounds/4.4%3A_Polar_and_Non-polar_Covalent_Bonds
- https://www.thebalancemoney.com/what-are-the-different-types-of-bonds-3305600
- https://www.quora.com/What-are-some-examples-of-weak-chemical-bonds
- https://chem.libretexts.org/Courses/Portland_Community_College/CH151%3A_Preparatory_Chemistry/07%3A_Molecules_Covalent_Bonding_and_the_Nomenclature_of_Binary_Covalent_Compounds/7.02%3A_Contrasting_Ionic_Compounds_and_Covalent_Compounds
- https://www.nerdwallet.com/article/investing/types-of-bonds
- https://chem.libretexts.org/Bookshelves/Organic_Chemistry/Supplemental_Modules_(Organic_Chemistry)/Fundamentals/Ionic_and_Covalent_Bonds
- https://byjus.com/question-answer/is-double-bond-stronger-or-weaker-than-the-single-bond-and-why/
- https://www.wintwealth.com/blog/what-are-the-risks-of-bonds/
- https://homework.study.com/explanation/list-the-three-types-of-chemical-bonds-from-weakest-to-strongest-and-describe-how-each-type-is-formed.html
- https://www.thoughtco.com/ionic-and-covalent-chemical-bond-differences-606097
- https://en.wikipedia.org/wiki/Fluoroantimonic_acid
- https://www.investopedia.com/ask/answers/021615/what-safest-investment.asp
- https://www.fidelity.com/learning-center/trading-investing/bond-market-outlook
- https://time.com/personal-finance/article/savings-bonds-guide/
- https://biz.libretexts.org/Bookshelves/Accounting/Principles_of_Financial_Accounting_(Jonick)/04%3A_Assets_in_More_Detail/4.10%3A_Investments_in_Bonds
- https://www.nerdwallet.com/article/investing/how-to-buy-bonds
- https://byjus.com/question-answer/what-are-two-types-of-bonds/
- https://smartasset.com/taxes/how-do-i-avoid-paying-tax-on-dividends
- https://americanfundsretirement.retire.americanfunds.com/planning/what-is-asset-allocation/stocks-and-bonds.html
- https://www.toppr.com/guides/chemistry/elements-and-compounds/
- https://m.economictimes.com/mf/analysis/best-corporate-bond-mutual-funds-to-invest-in-2024/articleshow/106627251.cms
- https://www.investopedia.com/articles/personal-finance/100515/heres-how-deduct-your-stock-losses-your-tax-bill.asp
- https://www.vedantu.com/chemistry/triple-bond
- https://www.investopedia.com/articles/investing/022516/understanding-different-types-bond-yields.asp
- https://www.investopedia.com/terms/c/cda.asp
- https://www.britannica.com/science/chemical-bonding
- https://www.sec.gov/files/ib_interestraterisk.pdf
- https://www.fool.com/investing/how-to-invest/bonds/best-bonds/
- https://depts.washington.edu/matseed/ces_guide/bonding.htm
- https://europe.pimco.com/en-eu/resources/education/everything-you-need-to-know-about-bonds
- https://turbotax.intuit.com/tax-tips/investments-and-taxes/capital-gains-and-losses/L7GF1ouP8
- https://askrose.org/student-resources/science-resources/chemistry/bonding-and-molecular-structure/types-of-bonds-and-their-differences/
- https://smartasset.com/taxes/can-capital-losses-offset-dividend-income
- https://byjus.com/question-answer/state-the-difference-between-covalent-bonds-and-ionic-bonds-covalent-bonds-consist-of-one-atom/
- https://www.inspiritvr.com/covalent-bonds-study-guide/
- https://money.usnews.com/investing/investing-101/articles/the-ultimate-guide-to-bonds
- https://unacademy.com/content/neet-ug/study-material/chemistry/types-of-bonding/
- https://www.thrivent.com/insights/investing/what-are-3-of-the-main-types-of-asset-classes
- https://chem.libretexts.org/Bookshelves/Introductory_Chemistry/Book%3A_Introductory_Chemistry_Online_(Young)/03%3A_Chemical_Bonding_and_Nomenclature/3.04%3A_Identifying_Molecular_and_Ionic_Compounds
- https://www.khanacademy.org/science/ap-biology/chemistry-of-life/introduction-to-biological-macromolecules/a/chemical-bonds-article
- https://www.realized1031.com/blog/can-capital-losses-offset-ordinary-income
- https://www.vedantu.com/question-answer/which-is-the-weakest-among-the-following-types-class-11-chemistry-cbse-605b69a1e62203171f7d0e43
- https://www.investopedia.com/terms/i/investing.asp
- https://pubmed.ncbi.nlm.nih.gov/23927609/
- https://www.toppr.com/ask/question/the-strongest-bonding-out-of-the-following-is/
- https://chem.libretexts.org/Bookshelves/Physical_and_Theoretical_Chemistry_Textbook_Maps/Supplemental_Modules_(Physical_and_Theoretical_Chemistry)/Chemical_Bonding/Fundamentals_of_Chemical_Bonding/Metallic_Bonding
- https://www.financestrategists.com/wealth-management/bonds/
- https://www.vedantu.com/question-answer/which-type-of-bond-is-stronger-ionic-or-covalent-class-12-chemistry-cbse-60aa6a473811760ea6aca0f7
- https://www.toppr.com/ask/question/which-of-the-following-is-correct-order-of-strength/
- https://www.schwab.com/learn/story/bonds-vs-bond-funds-which-is-right-you
- https://chem.libretexts.org/Bookshelves/Physical_and_Theoretical_Chemistry_Textbook_Maps/Supplemental_Modules_(Physical_and_Theoretical_Chemistry)/Chemical_Bonding/Fundamentals_of_Chemical_Bonding/Covalent_Bonds
- https://www.marketplace.org/2023/01/20/why-do-we-allow-investors-to-deduct-stock-market-losses-from-their-taxes/
- https://www.fidelity.com/learning-center/investment-products/mutual-funds/bond-vs-bond-funds
- https://www.wyzant.com/resources/answers/5885/how_do_you_tell_what_kind_of_bond_a_compound_is
