[datalopers]

This blogpost [1] explains in detail but the gist is:

* Standard-deduction next year is $27,700 married ($13,850 single)

* Long-term-capital-gains is 0% on first $89,250 ($44,625 single)

Thus if you have the tooling to perfectly control your income, e.g. you take $27,700 in treasury bill payments and then sell off enough stock (or take qualified dividends from your corporation's bank account) in the total of $89,250, you'd end up with:

* Ordinary Income: $27,700 - standard deduction of $27,700 = $0 taxable income

* Long-Term-Capital-Gains of $89,250 = 0% ltcg tax bracket

= $116,950 ($58,427 single) of federally tax-free income

Then if you're in a no-income-tax state (such as WA, like the Adams brothers), you don't owe any taxes at all.

[1] https://www.kitces.com/blog/long-term-capital-gains-bump-zon...