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The Complete Guide to Covered Call ETFs: JEPI, QYLD, and SPYI

The Complete Guide to Covered Call ETFs: JEPI, QYLD, and SPYI

Feeling like blue chip dividends aren't enough? Today we're diving deep into covered call ETFs that offer 10%+ yields.

📌 What Are Covered Call ETFs?

Covered call ETFs aren't your typical dividend funds. They combine traditional ETF holdings with an options strategy.

How it works:

  1. The ETF holds stocks (S&P 500, NASDAQ 100, etc.)
  2. It sells call options on those holdings
  3. Collects option premiums as income
  4. Distributes this income as monthly dividends

Popular covered call ETFs include:

  • JEPI (JPMorgan Equity Premium Income)
  • JEPQ (JPMorgan Nasdaq Equity Premium Income)
  • QYLD (Global X NASDAQ 100 Covered Call)
  • QQQI (NEOS NASDAQ-100 High Income)
  • SPYI (NEOS S&P 500 High Income)

💰 Yield Comparison

Covered call ETF yields dwarf traditional blue chips:

ETFAnnual YieldCharacteristics
SPYI~12%S&P 500 based, stable
QQQI~14.5%NASDAQ based, growth
QYLD~11%Proven track record
BTCI~28%Bitcoin based, high risk

⚠️ Understanding Dividend Taxes

Before investing in covered call ETFs, you must understand the tax implications.

Qualified Dividends

  • Taxed at long-term capital gains rates (15% for most)
  • Blue chip stocks and ETFs like SCHD qualify

Ordinary Dividends

  • Taxed at your regular income rate
  • High earners may pay 30%+ in taxes
  • Most covered call ETFs fall into this category

If you're already in the 30% tax bracket, your covered call ETF dividends will also be taxed at 30% or higher. Using tax-advantaged accounts like IRAs or 401(k)s can help avoid this issue.

🔄 Understanding ROC (Return of Capital)

Another key feature of covered call ETFs is ROC (Return of Capital).

What is ROC?

  • Not actual dividend income—it's your own money returned
  • No immediate taxes (tax-deferred)
  • Reduces your cost basis
  • Results in higher capital gains tax when you sell

Example: BTCI

  • Up to 96% of BTCI's distribution is ROC
  • Buy 100 shares at $60 each ($6,000 cost basis)
  • Receive $3 per share ROC distribution ($300)
  • New cost basis: $5,700 ($57 per share)
  • You'll owe capital gains on that $300 when you eventually sell

ROC Pros and Cons:

  • ✅ No immediate tax burden
  • ✅ More tax-efficient than ordinary dividends short-term
  • ⚠️ Higher capital gains taxes down the road

⚡ Avoid YieldMax Funds

You've probably seen ultra-high-yield funds all over YouTube:

FundYieldAnnual NAV Decline
MSTY132%-31%
NVDY81%-35%
ULTY124%-49%

Honestly, isn't a 100%+ yield a red flag?

The fatal flaw:

  • NAV (Net Asset Value) erodes rapidly
  • ULTY lost half its value in one year
  • Dividends don't make up for principal loss
  • High expense ratios (1%+)

If you invested $100,000 in ULTY, you'd have $50,000 left after one year. Even with dividends, you might be losing money overall.

🎯 Recommended Covered Call ETFs

Here are carefully selected covered call ETFs:

1. SPYI (Most Stable)

  • S&P 500 based
  • ~12% yield
  • Lower volatility

2. QQQI (Growth + Income)

  • NASDAQ 100 based
  • ~14.5% yield
  • Tech sector exposure

3. BTCI (High Risk, High Reward)

  • Bitcoin based
  • ~28% yield
  • Very high volatility

⚠️ The Limitations of Covered Call ETFs

Let's be honest—covered call ETFs have uncertainties:

  • Most are only 3-5 years old
  • Haven't been through enough market cycles
  • Not proven for 20-40 year long-term investing

Living off dividends requires decades of reliable income, and we simply don't have that much data yet.

✨ Key Takeaways

Covered call ETFs offer significantly higher yields than blue chips, but you must understand the taxes and risks.

  • Ordinary dividends are taxed at income rates
  • ROC is tax-deferred, not tax-free
  • Avoid ultra-high-yield funds like YieldMax
  • Stick with proven products like SPYI and QQQI

In the next article, we'll explore how to create a hybrid portfolio that optimally combines blue chips with covered call ETFs.