Is Investing in Gold a Tax Write Off?

Gold can be an asset-rich way to diversify an investment portfolio, but investors must understand its tax ramifications before making a commitment.

Physical gold is considered a collectible by the IRS and therefore doesn’t qualify for long-term capital gains treatment. Instead, investors can buy shares of companies that mine or license the rights to mine gold as an alternative investment opportunity.

Taxes on Capital Gains

Capital gains taxes are levied when an investment sells for more than it cost you initially, and vary based on how long it was held and your tax bracket. Long-term gains typically incur lower tax rates compared to ordinary income, though high earners may be subject to the 3.8% net investment income tax.

Reducing taxes requires long-term investments, tax-advantaged retirement accounts and offsetting gains with capital losses. Capital gain rules change frequently so consulting with a financial advisor to create an investment strategy tailored specifically to your goals and risk tolerance may help. SmartAsset’s free matching tool can connect you with one serving your area – start searching today.

Taxes on Dividends

Dividends in the US can be subject to either qualified or ordinary income tax rates depending on their circumstances. Qualified dividends are taxed at rates similar to long-term capital gains taxes – currently either 0%, 15%, or 20%; ordinary dividends on the other hand are subject to ordinary income taxes which range between 10%-37%.

Investors can deduct up to 20% of their dividend income from interest expenses they paid in order to earn it, provided their dividends qualify as qualified.

Investors attempting to determine whether a dividend qualifies should consult Form 1099-DIV and Schedule K from financial institutions at the end of January; alternatively, taxpayers can consult IRS Publication 550 for further clarification regarding how dividends and investment income are taxed by the IRS.

Taxes on Exchange-Traded Funds

ETFs may seem tax efficient at first glance, but careful tax planning remains necessary. With leveraged and inverse ETFs using derivatives to gain exposure to an index generating significant capital gains distributions. Furthermore, these funds cannot perform “in-kind” redemptions so must sell securities to raise cash to cover withdrawals — creating another tax event for investors.

Tax advisors have recently started taking advantage of Section 852(b)(6), which permits ETFs to avoid taxable exchanges of appreciated shares by employing so-called heartbeat trades. These transactions move money between taxable and tax-exempt shareholders while using the “substance over form” principle to ensure fund level portfolio adjustments (such as mergers) don’t count as gains until shareholders redeem their shares.

This material is meant for general guidance only and should not be taken as investment, accounting, legal or tax advice. For more information please consult a qualified tax professional. Every dollar spent on taxes takes away potential returns; tax-savvy investing strategies can help ensure more of your hard-earned dollars stay invested.

Taxes on Mutual Funds

Gold has long been considered an ideal addition to investment portfolios due to its track record in maintaining value during market turmoil. Gold can diversify an investor’s holdings while acting as a protection against inflation and geopolitical uncertainty, however investors should note that precious metals are taxed differently than other assets.

Physical precious metals are considered collectibles by the IRS and therefore subject to capital gains taxes (CGT) when sold, with rates typically equaling the individual’s marginal tax rate or even up to 28% in cases of short-term gains. Therefore, it is crucial that buyers and sellers of precious metal assets maintain accurate records regarding purchase/sale as well as cost basis information in order to accurately value these assets.

Investors in precious metals can lower their tax liability by setting up a self-directed Individual Retirement Account or Roth IRA to store their metals tax deferred until distribution, with withdrawals tax-free. Furthermore, expenses such as storage fees and insurance premiums may even be deducted from gross income.


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