{
 "protocol": "verified-facts/0.3",
 "key": "us/capital-gains/zero-rate-max-married-joint",
 "label": "Maximum zero rate amount: married filing jointly and surviving spouse",
 "value": 98900,
 "unit": "USD taxable income",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
 "quote": "Married Individuals Filing Joint Returns and Surviving Spouse $98,900 $613,700",
 "verifiedDate": "2026-10-31",
 "nextScheduledRefresh": "2026-11-01",
 "changeCadence": "annual",
 "nextExpectedChange": "2027-01-01",
 "status": "fresh",
 "ageDays": 6,
 "maxAgeDays": null,
 "previous": {
  "value": 96700,
  "period": "2025",
  "effectiveFrom": "2025-01-01",
  "source": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf"
 },
 "scope": "Maximum zero and 15% rate amounts under § 1(j)(5)(B) for individuals (taxable income), and the Net Investment Income Tax. Estates and trusts, and the special rates for collectibles and unrecaptured section 1250 gain, are not covered.",
 "hash": "sha256:06326677c5c8a014d4ba9e7bf00c23f5cd7be16c9d0c317becadf94d7eba1090",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ.._yduITOQLi2NLWfTdfemk1T26U6m_VxdPVyS0o1rxjdQWu32d622UIXjqPMf4RJQ-kQ0TQOvxHuOCNYOLsK5CA",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/facts/us/capital-gains/zero-rate-max-married-joint",
  "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
 }
}