11-Dec-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0489
Distribution of Long-Term Capital Gains and Qualified Dividends by Cash Income Level, 2010
Cash Income Level
(thousands of 2009
dollars) 2
Less than 10
10-20
20-30
30-40
40-50
50-75
75-100
100-200
200-500
500-1,000
More than 1,000
All
Cash Income Level
(thousands of 2009
dollars)
Less than 10
10-20
20-30
30-40
40-50
50-75
75-100
100-200
200-500
500-1,000
More than 1,000
All
All Tax Units 3
Tax Units With Net Long-Term Capital Gains
Number
(thousands)
Percent of
Total
19,232
25,210
20,273
15,926
12,195
20,409
14,353
18,275
5,216
900
414
153,472
12.5
16.4
13.2
10.4
7.9
13.3
9.4
11.9
3.4
0.6
0.3
100.0
Number
(thousands)
174
284
367
374
421
1,136
1,229
2,826
1,579
387
227
9,088
Total (millions$)
484
1,312
1,365
1,842
2,227
7,078
10,113
43,853
78,703
62,987
301,133
515,191
Average
2,788
4,622
3,715
4,929
5,295
6,230
8,230
15,516
49,850
162,647
1,326,952
56,690
Tax Units With Qualified Dividends
All Tax Units
Number
(thousands)
Percent of
Total
19,232
25,210
20,273
15,926
12,195
20,409
14,353
18,275
5,216
900
414
153,472
12.5
16.4
13.2
10.4
7.9
13.3
9.4
11.9
3.4
0.6
0.3
100.0
Number
(thousands)
815
1,524
1,738
1,489
1,433
3,854
3,570
7,097
3,412
721
356
26,250
Total (millions$)
719
1,791
2,704
2,608
2,494
7,369
8,580
25,878
28,789
17,655
56,089
155,477
Average
882
1,176
1,555
1,751
1,740
1,912
2,404
3,646
8,438
24,471
157,543
5,923
1
Tax Units With Net Long-Term Capital Losses
Number
(thousands)
Total (millions$)
Average
532
815
906
873
823
2,321
2,162
4,102
1,892
365
152
15,254
-4,668
-7,817
-9,320
-9,730
-7,758
-24,404
-23,319
-50,370
-42,698
-19,233
-42,746
-253,391
-8,773
-9,587
-10,282
-11,148
-9,424
-10,514
-10,784
-12,281
-22,567
-52,714
-282,071
-16,611
Tax Units With Long-Term Gains or Qualified
Dividends
Number
Total (millions$)
Average
(thousands)
880
1,629
1,852
1,616
1,579
4,204
3,906
7,802
3,690
778
380
28,599
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
(1) Calendar year.
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
1,203
3,103
4,069
4,450
4,721
14,447
18,693
69,732
107,492
80,643
357,222
670,668
1,367
1,905
2,196
2,754
2,990
3,437
4,786
8,938
29,134
103,671
940,230
23,451