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Account & Regulation

Brokerage Account

A standard taxable investment account that holds stocks, ETFs, mutual funds, bonds, and other securities. No contribution limits or withdrawal restrictions, but gains, dividends, and interest are taxed each year.

What is a brokerage account?

A brokerage account is a taxable investment account you open with a broker such as Schwab, Fidelity, Interactive Brokers, E*TRADE, or Robinhood. It holds stocks, ETFs, mutual funds, bonds, and options. Unlike retirement accounts, there are no contribution limits, no income restrictions, and no penalty for withdrawing money at any time.

Key features

  • No contribution limits: deposit and invest as much as you want
  • No withdrawal restrictions: sell and cash out anytime, no age requirement
  • Taxable each year: dividends, interest, and realized capital gains are reported on your taxes in the year they happen
  • Short-term vs. long-term gains: gains on positions held one year or less are taxed as ordinary income; longer holds qualify for lower long-term capital gains tax rates
  • Wash sale rules apply: see Wash Sale Rule
  • Tax-loss harvesting: losses can offset gains and up to $3,000 of ordinary income per year

Cash vs. margin

A brokerage account is usually either a cash account or a margin account. Cash accounts settle trades with money already in the account. Margin accounts allow borrowing against existing positions to buy more.

When to use a brokerage account

  • Investing beyond retirement account limits
  • Money you may need before retirement age
  • Short-term trading and active strategies where flexibility matters
  • Any investment that benefits from the lower long-term capital gains rate
Max out tax-advantaged accounts first (match on a 401(k), then Roth IRA, then HSA if eligible), then use a taxable brokerage account for everything else.

Related Terms

Capital Gains Tax

Tax owed on profits from selling investments. Short-term gains (held under 1 year) are taxed as ordinary income. Long-term gains (held over 1 year) get lower rates.

Cash Account

A brokerage account where all trades must be paid for in full with settled cash. No margin, no shorting, and rapid round-trips can trigger settlement violations.

Margin

Borrowed money from your broker to trade larger positions. Amplifies both gains and losses.

Margin Account

A brokerage account that allows borrowing against existing securities to buy more. Amplifies gains and losses, enables short selling, and incurs interest on the borrowed balance.

Margin Call

A demand from your broker to deposit more money or sell positions because your account value has dropped below the required maintenance level.

UGMA / UTMA

Custodial brokerage accounts that let an adult hold investments for a minor. Assets legally belong to the child and transfer to them at the age of majority.