Skip to main content

Home > Releases > SOI Tax Stats - Historical Data Tables > Individual Income Tax Filing: Net Capital Loss in Adjusted Gross Income (AGI)

Individual Income Tax Filing: Net Capital Loss in Adjusted Gross Income (AGI) (NCLIAGI)

Observations

2016: 9,054,395
Updated: Dec 19, 2018 1:31 PM CST
2016:  9,054,395  
2015:  8,279,783  
2014:  7,594,938  
2013:  9,008,579  
2012:  10,479,764  

Units:

Number of Returns,
Not Seasonally Adjusted

Frequency:

Annual

Fullscreen

Notes

Title Release Dates
Individual Income Tax Filing: Net Capital Loss in Adjusted Gross Income (AGI) 2016-05-17 2018-12-13
 
Source    
U.S. Department of the Treasury. Internal Revenue Service 2016-05-17 2018-12-13
 
Release    
SOI Tax Stats - Historical Data Tables 2016-05-17 2018-12-13
 
Units    
Number of Returns 2016-05-17 2018-12-13
 
Frequency    
Annual 2016-05-17 2018-12-13
 
Seasonal Adjustment    
Not Seasonally Adjusted 2016-05-17 2018-12-13
 
Notes    
Includes capital losses (after limitation) from the sale of assets held for personal use or investment, including losses in excess of net gains from the sale of certain business property treated as net capital losses and "involuntary conversions" of property, such as by casualty or theft. Also includes capital losses received from partnerships and S corporations.

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.

2016-05-17 2018-12-13

Release Tables

Related Data and Content

Data Suggestions Based On Your Search

Content Suggestions

Other Formats

Thousands of U.S. Dollars, Annual, Not Seasonally Adjusted

Related Categories

Tax Data Population, Employment, & Labor Markets

Releases

More Series from SOI Tax Stats - Historical Data Tables

Tags

Adjusted Gross Income Internal Revenue Service Gains/Losses Individual Return Capital Tax Net Income Annual Nation Public Domain: Citation Requested Not Seasonally Adjusted United States of America