Title: Individual Income Tax Filing: Net Capital Gain in Adjusted Gross Income (AGI) Series ID: NCGAGIA Source: U.S. Department of the Treasury. Internal Revenue Service Release: SOI Tax Stats - Historical Data Tables (Not a Press Release) Seasonal Adjustment: Not Seasonally Adjusted Frequency: Annual Units: Thousands of U.S. Dollars Date Range: 1999-01-01 to 2016-01-01 Last Updated: 2018-12-19 1:31 PM CST Notes: Includes capital gains from the sale of assets held for personal use or investment, and also net gains from the sale of certain business property treated as net capital gains and from "involuntary conversions" of property, such as by casualty or theft. Also includes capital gains received from partnerships and S corporations. See also footnote 15. Data represent total capital gains. Total includes capital gain distributions from Regulated Investment Companies. For other changes affecting capital gains, see Statistics of Income-Individual Income Tax Returns, various years. Ordinary dividends in Adjusted Gross Income (AGI) exclude capital gains and liquidating dividends, reflected in the statistics for net capital gain or loss in AGI, but include interest from Regulated Investment Companies on money market mutual funds. Qualified dividends are the ordinary dividends received after May 5, 2003, that met certain conditions. These included: the dividend must have been paid by a U.S. corporation or a "qualified" foreign corporation; the stock ownership must have met certain holding period requirements; the dividends were not from certain institutions, such as mutual savings banks, cooperative banks, credit unions, tax-exempt organizations, or farmer cooperatives; and the dividends were not for any share of stock which was a part of an employee stock ownership plan (ESOP). For additional information about the return filing requirements, see the annual reports, Statistics of Income-Individual Income Tax Returns at https://www.irs.gov/uac/soi-tax-stats-historical-data-tables. DATE VALUE 1999-01-01 540642692 2000-01-01 628481976 2001-01-01 348132997 2002-01-01 268202336 2003-01-01 322973738 2004-01-01 497227695 2005-01-01 685194041 2006-01-01 789797297 2007-01-01 912182379 2008-01-01 495146902 2009-01-01 263099445 2010-01-01 393628206 2011-01-01 402566646 2012-01-01 644856734 2013-01-01 504322768 2014-01-01 705007630 2015-01-01 713598090 2016-01-01 634341271