I will be in the lowest tax bracket next year (back to being a student) from a higher bracket this year. I am getting more cautious on the market these days -- i hate this volatility -- but I want to take my long-term gains next year when they will be taxed at only 10% as opposed to 20% if possible. How can I lock in my gains at current prices but take the tax consequence next year? Do I simply short against the box? If so, how do i do it? Thanks for any ideas.