Opments For the latest information about developments related to Form 1041-ES and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1041ES. What s New Capital gains and qualified dividends. The maximum tax rate for long-term capital gains and qualified dividends is 20%. For tax year 2025, the 20% rate applies to amounts above $15,900. The 0% and 15% rates continue to apply to amounts below certain threshold amounts. The 0% rate applies to amounts u.

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