고랑쥐님 말씀이 맞습니다. 47,025불은 short-term과 long-term capital gain을 모두 포함한 모든 taxable income을 말합니다.
단지 short-term이면 일반 소득세율로, long-term이면 전체 income액수에 따라 0, 15, 20%의 세율을 적용받는 것 뿐입니다. https://www.nerdwallet.com/article/taxes/capital-gains-tax-rates
“<Capital gains tax rate 2024>
In 2024, single filers with a taxable income of $47,025 or less, joint filers with a taxable income of $94,050 or less, and heads of households with a taxable income of $63,000 or less pay 0% on qualified realized long-term gains. If your taxable income exceeds those amounts, you may be subject to 15% and 20% tax rates.“
