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In response to "Don't think so, I'm not even eligible that would/would not phase out (I don't have kids, a house, etc)" by ty97

Oh, you can ignore capital gains and qualified dividends for the purpose of figuring out your tax bracket, it has nothing to do with them being included in AGI -- (edited)

Because they get backed out on the worksheet prior to applying the brackets for regular income. They basically sit on top with their own rate.

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