The IRS has issued the 2022 long-term capital gains rate bracket numbers. The maximum income required to qualify for the 0% bracket will be $41,675 for single taxpayers, $83,350 for married taxpayers filing jointly and $55,800 for heads of households. For the 15% bracket, the maximum income for 2022 will be $459,750 for single filers, $517,200 for joint filers and $488,500 for heads of households. Taxpayers with income over the amounts for the 15% rate bracket will fall into the 20% bracket. In the case of an estate or trust, the amount will be $2,800 to qualify for the 0% rate and $13,700 for the 15% rate.