Tax Gain Harvesting: Realize Gains Tax-Free in Early Retirement
The article explains tax gain harvesting—selling appreciated assets during low-income years to claim gains at the 0% federal capital gains rate, then buying the same asset back to reset cost basis and reduce future taxes. It includes a 2026 example of a retired couple whose income qualifies for the 0% bracket, notes that state taxes may apply, and discusses custodial accounts and the kiddie tax as related considerations. It also cautions that state laws vary and advises consulting a tax professional.