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

Observations

2016: 20,125,823
Updated: Dec 19, 2018 1:31 PM CST
2016:  20,125,823  
2015:  18,646,316  
2014:  17,619,852  
2013:  20,909,110  
2012:  24,186,446  

Units:

Thousands of U.S. Dollars,
Not Seasonally Adjusted

Frequency:

Annual

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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    
Thousands of U.S. Dollars 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

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