In the News: Emily Shacklett Discusses the Benefits of Tax Gain Harvesting

2 minutes

An Overlooked Tax Strategy for Low-Income Years

Most investors are familiar with tax loss harvesting, the strategy of selling investments at a loss to offset taxes. But a lesser-known strategy may be just as valuable for some individuals and retirees: tax gain harvesting.

In a recent USA TODAY article, Emily Shacklett, CPA, Wealth Advisor, and Managing Director at Hightower Signature Wealth, shared insights on how investors can use low-income years to potentially reduce future tax burdens.

What is Tax Gain Harvesting?

Tax gain harvesting involves selling investments that have appreciated in value and then repurchasing them shortly afterward.

The goal is not to realize a loss, but rather to take advantage of years when taxable income is low enough that long-term capital gains may be taxed at a 0% federal rate.

By realizing gains during these periods, investors can effectively increase the investment’s cost basis, reducing the amount of taxable gain they may owe in the future.

When Can The Strategy Be Most Effective?

According to Shacklett, timing is critical.

“It’s compelling, especially in lower income years, like if you lose a job or in early retirement bridge years, before Social Security kicks in and before RMDs.”

These periods often create a unique planning opportunity because taxable income may temporarily fall into lower tax brackets. Shacklett notes that these can be “phenomenal times of life to recognize capital gains.”

Important Considerations

While tax gain harvesting can be powerful, it is not a one-size-fits-all strategy.

Investors should consider:

  • Federal and state tax implications
  • Future income expectations
  • Medicare premium thresholds
  • Eligibility for tax deductions and credits
  • Overall retirement income planning

The strategy can also apply to custodial accounts for children, but Shacklett emphasizes the importance of monitoring potential “kiddie tax” implications and avoiding a completely hands-off approach.

Looking Beyond Tax Loss Harvesting

Many investors focus exclusively on reducing taxes through losses, but certain life stages may create opportunities to strategically realize gains instead.

For retirees, individuals between jobs, or others experiencing unusually low-income years, tax gain harvesting may help improve long-term tax efficiency and create additional planning opportunities down the road.

Read the full USA TODAY article for more insight into how tax gain harvesting works and when it may make sense to consider.

This material is for general information and educational purposes only. Information is based on data gathered from what we believe are reliable sources. It is not guaranteed as to accuracy, does not purport to be complete and is not intended to be used as a primary basis for investment decisions.

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