Capital gain distributions are taxed at various rates. For long-term capital gains realized by a fund, the maximum tax rate is 20%. For the 2018 tax year, the 0% rate applies to investors with taxable income not over $38,600 for single filers and $77,200 for joint filers, and the 15% rate applies to taxpayers with taxable income not over $425,800 for single filers and $479,000 for joint filers. Box 2a of Form 1099-DIV reports your total long-term capital gains distribution.
Capital gain distributions derived from Section 1250 property are subject to a maximum tax rate of 25%. The dollar amount related to your holdings is reported in Box 2b of Form 1099-DIV. Listed below are the funds that had an unrecaptured Section 1250 gain.
|T. Rowe Price Fund||Payment Date||Total Capital Gain Distribution||Amount Subject to Max. 20% Tax||Amount Subject to Max. 25% Tax (Section 1250 Gain)|
|Equity Index 500||12/13/2018||$0.44||$0.439387960||$0.000612040|
|Global Real Estate||12/18/2018||$0.579562112||$0.557214255||$0.022347857|
|QM U.S Small-Cap Growth Equity||12/14/2018||$1.21||$1.208397839||$0.001602161|
Percentages are the same for all fund classes (Investor, Advisor, R, and I classes). For more information on Advisor, R, Institutional, and Portfolio funds, please visit our website for financial intermediaries at www.troweprice.com/financial-intermediary/us/en/investments/tax-center.html.