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When you’re investing in mutual funds outside of tax-sheltered retirement accounts, the profits and distributions that your funds produce are subject to taxation. So the type of fund that makes sense for you depends, at least partially, on your tax situation.

If you’re in a high income tax bracket, give preference to mutual funds and exchange-traded funds, such as tax-free bond funds and stock funds with low levels of distributions (especially highly taxed short-term capital gains). In other words, focus more on stock funds that derive more of their expected returns from appreciation rather than from taxable distributions. If you’re in a low bracket, avoid tax-free bond funds because you end up with a lower return than in taxable bond funds. (In Part 4 of this book, I explain how to select the best fund types to fit your tax status.)

Please see Chapter 10 for complete information on the taxation of investment returns, including recent tax law changes.