SOI Tax Stats - Sales of Capital Assets Reported on Individual Tax Returns

 

The Sales of Capital Assets bulletin article and related statistical tables provide detailed information about trends in the capital gains and losses of individuals. Statistics are periodically collected about types of transactions producing these gains and losses, the month of the year in which a transaction occurs, the length of time assets are held before sale, and the size of the sellers' adjusted gross income.

Statistical Tables

All tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if necessary.

Short-term and Long-term Capital Gains and Losses

Data Presented Classified By Tax Years
Table 1.  Short-Term and Long-Term Capital Gains and Losses, by Asset Type Asset Type 2015XLSX 2014XLSX 2013XLSX 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 1999XLSX 1998XLSX 1997 (Revised)XLSX 1997XLSX 1985XLSX
SOI Individual Panel
2004–2007XLS  1999–2003XLS
SOI Cross Section
1999–2003XLS

Short-term and Long-term Capital Gains and Losses

Data Presented Classified By Tax Years
Table 2.   Returns with Short-Term and Long-Term Capital Gains and Losses, by Size of Adjusted Gross Income and Selected Asset Type Size of Adjusted Gross Income and Selected Asset Type 2015XLSX 2014XLSX 2013XLSX 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 1999XLSX 1998XLSX 1997 (Revised)XLSX 1997XLSX 1985XLSX
SOI Individual Panel
2004–2007XLS 1999–2003XLS

Short-term and Long-term Capital Asset Transactions

Data Presented Classified By Tax Years
Table 3.  Short-Term and Long-Term Capital Gains and Losses, by Selected Asset Type and Month of Sale Selected Asset Type and Month of Sale 2015XLSX 2014XLSX 2013XLSX 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 1999XLSX 1998XLSX 1997 (Revised)XLSX 1997XLSX 1985XLSX

Short-term and Long-term Capital Asset Transactions

Data Presented Classified By Tax Years
Table 4.  Short-Term and Long-Term Capital Gains and Losses, by Selected Asset Type and Length of Time Held Asset Type and Length of Time Held 2015XLSX 2014XLSX 2013XLSX 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 1999XLSX 1998XLSX 1997 (Revised)XLSX 1997XLSX 1985XLSX
SOI Individual Panel
2004–2007XLS 1999–2003XLS

Stratum Definition, Sample Size and Population Size

Data Presented Tax Years
Table 5. Stratum Definition, Sample Size and Population Size 2012XLS

Coefficients of Variation for Short-Term and Long-Term Capital Gains and Losses

Data Presented Classified By Tax Years
Table 6. Coefficients of Variation for Short-Term and Long-Term Capital Gains and Losses, by Asset Type Asset Type 2012XLS

Coefficients of Variation for Short-Term and Long-Term Capital Gains and Losses

Data Presented Classified By Tax Years
Table 7. Coefficients of Variation for Returns with Short-Term and Long-Term Capital Gains and Losses, by Size of Adjusted Gross Income and Selected Asset Type Size of Adjusted Gross Income and Asset Type 2012XLS

 Coefficients of Variation for Capital Gains and Losses

Data Presented Classified By Tax Years
Table 8.  Coefficients of Variation for Capital Gains and Losses, by Selected Asset Type and Month of Sale Selected Asset Type and Month of Sale 2012XLS

Coefficients of Variation for Capital Gains and Losses

Data Presented Classified By Tax Years
Table 9.  Coefficients of Variation for Capital Gains and Losses, by Selected Asset Type and Length of Time Held Selected Asset Type and Length of Time Held 2012XLS

Distribution of Number of Returns and Amount for Returns with Net Gains or Losses Realized

Data Presented Tax Years
Table 4.  Distribution of Number of Returns and Amount for Returns with Net Gains or Losses Realized, SOI Individual Panel, Tax Years 2004 - 2007 2004–2007XLS 1999–2003XLS

Sales of Principal Residences

Data Presented Tax Years
Table 5.  Sales of Principal Residences 1985XLS

Installment Sale Transactions

Data Presented Tax Years
Table 6.  Installment Sale Transactions 1985XLS

(Back to top)

Bulletin Articles

The bulletin articles are in PDF format. A free Adobe® reader is available for download, if needed.

Sales of Capital Assets Reported on Individual Income Tax Returns
2013-2015PDF 2012-2007PDF 2009–2008PDF 2007PDF 1999PDF 1998PDF 1997PDF 1985PDF

Sales of Capital Assets Panel Data
2004–2007PDF 1999–2003PDF

(Back to top)