---
title: "Brokerage Account Profiles"
description: "Sourced profiles for taxable brokerage account types: cash accounts, margin accounts, joint accounts and custodial accounts."
canonical: https://www.getswoopr.com/accounts/brokerage/
source: "Swoopr Investment: https://www.getswoopr.com"
---

## Direct Answer



Sourced profiles for taxable brokerage account types: cash accounts, margin accounts, joint accounts and custodial accounts.





      


# Brokerage Account Profiles




Sourced profiles for taxable brokerage account types. Brokerage accounts have no annual contribution limit but also no federal tax advantages on investment growth. Capital gains and dividends are taxed in the year they are realized or paid. These pages do not provide personalized investment advice.






## Brokerage Account Types



- [Taxable Brokerage Account](https://www.getswoopr.com/accounts/taxable-brokerage-account/), the standard individual account; no contribution limit; no penalty for withdrawals; dividends and capital gains taxed in the year realized; most investment types eligible.
- [Cash Brokerage Account](https://www.getswoopr.com/accounts/cash-brokerage-account/), trades settled using only deposited funds; no margin borrowing; required for certain options strategies; lower risk profile than margin accounts.
- [Margin Brokerage Account](https://www.getswoopr.com/accounts/margin-brokerage-account/), broker extends credit against account value; Regulation T requires 50% initial margin for most securities; FINRA maintenance margin 25%; amplifies both gains and losses.
- [Joint Brokerage Account](https://www.getswoopr.com/accounts/joint-brokerage-account/), two or more co-owners; JTWROS (right of survivorship) vs. tenants in common (TIC) determine estate and ownership treatment; gift tax considerations on account transfers.
- [Custodial Brokerage Account (UGMA/UTMA)](https://www.getswoopr.com/accounts/custodial-brokerage-account/), adult custodian manages investments for a minor beneficiary; irrevocable gift; assets transfer at state-defined age of majority; kiddie tax applies to unearned income.








## Tax Treatment of Brokerage Accounts



Brokerage accounts offer flexibility but no upfront tax break. Key tax rules for 2026:



- **Short-term capital gains** on assets held one year or less are taxed at ordinary income rates (up to 37% federal).
- **Long-term capital gains** on assets held more than one year are taxed at 0%, 15% or 20% depending on taxable income; additional 3.8% net investment income tax may apply above threshold.
- **Qualified dividends** receive [long-term capital gains tax rates](https://www.getswoopr.com/learn/taxes-and-rules/stock-investment-taxes/short-term-vs-long-term-capital-gains/); nonqualified (ordinary) dividends taxed at ordinary income rates.
- **Wash sale rule** (IRC Section 1091) disallows a loss if a substantially identical security is purchased within 30 days before or after the sale.
- **Step-up in basis** applies at death for assets held in taxable accounts, potentially eliminating embedded capital gains for heirs.








## Related Resources



- [Investment Account Profiles Hub](https://www.getswoopr.com/accounts/), all account categories including retirement, health and education accounts.
- [Investment Account Types Overview](https://www.getswoopr.com/learn/taxes-and-rules/investment-account-types/), tax-advantaged vs. taxable account comparisons.
- [Taxes & Rules Hub](https://www.getswoopr.com/learn/taxes-and-rules/), capital gains, dividends, wash sales and other investment tax rules.
- [Execution Cost Calculator](https://www.getswoopr.com/tools/execution-cost-calculator/), model trading costs including spread and slippage.





      



## References



- [SEC: Investor Alerts on Broker-Dealer Accounts](https://www.sec.gov/oiea/investor-alerts-bulletins/investoralertsia_brokerdealer.html)
- [FINRA BrokerCheck: Verify Your Broker](https://www.finra.org/investors/have-problem/broker-check)








**[Swoopr Editorial Team](https://www.getswoopr.com/authors/swoopr-editorial-team/)**



The Swoopr Editorial Team produces sourced investment education content for independent investors. All account profiles cite SEC and FINRA primary sources with verification dates. See our [editorial policy](https://www.getswoopr.com/legal/editorial-policy/) and [corrections policy](https://www.getswoopr.com/legal/corrections-policy/).