Based on your financial expertise, provide your response or viewpoint on the given financial question or topic. The response format is open.

Is there an investment account where I can owe taxes only if the net of capital gain and dividend payment is positive?
No such account exists as capital gains aren't realized until holdings are sold. For example: OR  Both scenarios would result in you owing the appropriate taxes on a $40 gain from the dividends.   The $100 gain or $100 loss that isn't realized (you haven't sold the stock) isn't accounted for until the year of sale.