AAII 2025–2026 Tax Guide: Tax Rules for Your Personal Investments
A supplement to our annual tax guide that explains the tax rules regarding the buying and selling of securities.
Overview of tax rules for interest, dividends and capital gains on investments
Guidelines on calculating gains, losses and taxable income from transactions
Specific rules for mutual funds, wash sales and tax on children’s investment income
The taxes you owe on your investments depend on the net gains, dividends, interest and other income you realize in taxable accounts. Timing also matters, as tax rates are designed to encourage longer holding periods. Below you will find explanations of tax rules regarding your investments.
