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Capital Gains Distribution

Paid Capital Gains Distributions

Capital Gains and Taxes
  • Short-term capital gains distributions are treated as ordinary income for tax purposes and are included with any dividend paid.
  • Long-term capital gains distributions are subject to a maximum 15% tax rate.

This information will appear on your form Form 1099-DIV. Short-term capital gains appear in Box 1, included with ordinary income, and long-term capital gains in Box 2a.

Corporate shareholders also see Dividend Received Deduction information.


Shares of Oppenheimer funds are not deposits or obligations of any bank, are not guaranteed by any bank, are not insured by the FDIC or any other agency, and involve investment risks, including the possible loss of the principal amount invested.

Before investing in any of the Oppenheimer funds, investors should carefully consider a fund's investment objectives, risks, charges and expenses. Fund prospectuses and summary prospectuses contain this and other information about the funds, and may be obtained by asking your financial advisor, visiting oppenheimerfunds.com, or calling 1.800.CALL OPP (225.5677). Read prospectuses and summary prospectuses carefully before investing.

Oppenheimer funds are distributed by OppenheimerFunds Distributor, Inc.
Two World Financial Center, 225 Liberty Street, New York, NY 10281-1008