2018 Long-Term Capital Gains

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.

2018 Long-Term Capital Gains
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 Income 12/13/2018 $2.38 $2.379706784 $0.000293216
Equity Index 500 12/13/2018 $0.44 $0.439387960 $0.000612040
Global Real Estate 12/18/2018 $0.579562112 $0.557214255 $0.022347857
Mid-Cap Value 12/14/2018 $2.49 $2.488374279 $0.001625721
QM U.S Small-Cap Growth Equity 12/14/2018 $1.21 $1.208397839 $0.001602161
Real Estate 9/27/2018 $0.050818270 $0.047405452 $0.003412818
Real Estate 12/13/2018 $0.88 $0.820901576 $0.059098424
Small-Cap Stock 12/14/2018 $4.28 $4.279092212 $0.000907788

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.

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