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 2015 XLSX 2014 XLSX 2013 XLSX 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 1999 XLSX 1998 XLSX 1997 (Revised) XLSX 1997 XLSX 1985 XLSX
SOI Individual Panel
2004–2007 XLS  1999–2003 XLS
SOI Cross Section
1999–2003 XLS

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 2015 XLSX 2014 XLSX 2013 XLSX 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 1999 XLSX 1998 XLSX 1997 (Revised) XLSX 1997 XLSX 1985 XLSX
SOI Individual Panel
2004–2007 XLS 1999–2003 XLS

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 2015 XLSX 2014 XLSX 2013 XLSX 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 1999 XLSX 1998 XLSX 1997 (Revised) XLSX 1997 XLSX 1985 XLSX

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 2015 XLSX 2014 XLSX 2013 XLSX 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 1999 XLSX 1998 XLSX 1997 (Revised) XLSX 1997 XLSX 1985 XLSX
SOI Individual Panel
2004–2007 XLS 1999–2003 XLS

Stratum Definition, Sample Size and Population Size

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

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 2012 XLS

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 2012 XLS

 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 2012 XLS

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 2012 XLS

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 2004–2007 XLS 1999–2003 XLS

Sales of Principal Residences

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

Installment Sale Transactions

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

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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
2013-2015 PDF 2012-2007 PDF 2009–2008 PDF 2007 PDF 1999 PDF 1998 PDF 1997 PDF 1985 PDF

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

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