 In addition, taxpayers are subject to the Net investment income tax if they earn more than $200,000 for singles and heads of household, $250,000 for married couples filing jointly and qualifying widowers with dependent children, and $125,000 for married couples filing separately, effectively creating 18.8% and 23.8% brackets.After the Tax Cuts and Jobs Act of 2017 (TCJA), the qualified dividend and long-term capital gain tax brackets are no longer based on current ordinary income brackets, but rather on pre-TCJA brackets.