Tax Rates for Net Capital Gains and Qualified Dividends Taxable Income Rate Trusts and Estates Single Head of Household Married Filing Married Filing Jointly Separately SO $38,600 SO-$38,600 s0 $51,700 SO $2.600 0% | SO-S77.200 15% | $77.201 . S479.000 | $38.601-$239.500 | $38.601-$425.800 | $51.701-$452.400 | S2.601-SI 2.700 20% This rate applies to the net capital gains and qualified dividends that fall within the range of taxable income specified in the table (net capital $479.000+ $239.500+ $425,801+ $452.401+ $12.701+ gains and qualified dividends are included in taxable income last for this purpose) [The following information applies to the questions displayed below In 2018, Juanita is married and files a joint tax return with her husband What is her tentative minimum tax in each of the following alternative circumstances? (Use the Dividends and capital gains tax rates) (Input all values as positive. Leave no answer blank. Enter zero if applicable.) c. Her AMT base is $110,000, which includes $17,000 of qualified dividends. Description Amount (1) AMT base (2) Dividends taxed at preferential rate (3) Tax on dividends (4) AMT base taxed at regular AMT rates (5) | Tax on AMT base taxed at 26% rate (6) Tax on AMT base taxed at 28% rate Tentative minimum tax d. Her AMT base is $407500, which includes $17000 of qualified dividends. Description Amount (1) AMT base (2) Dividends taxed at preferential rate (3) Tax on dividends (4) AMT base taxed at regular AMT rates (5) Tax on AMT base taxed at 26% rate (6) | Tax on AMT base taxed at 28% rate Tentative minimum tax