2022 Long-Term Capital Gains (Unrecaptured Section 1250 Gain)

Capital gain distributions are taxed at various rates. For most long-term capital gains realized by a fund, the maximum tax rate is 20%. For the funds listed below, a portion of the long-term capital gain distribution is unrecaptured section 1250 gain and is subject to a maximum rate of 25%. Unrecaptured section 1250 gains are typically due to investments in real estate trusts (REITs) and are reported in Box 2b of Form 1099-DIV. 

T. Rowe Price Fund Payment Date Total Capital Gain Distribution Amount Subject to Max. 20% Tax Amount Subject to Max. 25% Tax (Unrecap. Section 1250 Gain)
Large-Cap Value 12/16/2022 3.6438 3.640576031 0.003223969
Mid-Cap Value 12/14/2022 3.4983 3.494864320 0.003435680

Amounts 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.

If a fund is not listed, it did not have any unrecaptured section 1250 gains.

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