State-by-State Estimates of Unrealized Capital Gains Held by Extremely Wealthy Tax Units, in 2022

*The sample of extremely high-income and high-wealth tax units in Delaware and Vermont is relatively small and our estimates for these states are therefore likely to be less reliable than in other states.

Source: ITEP Microsimulation Tax Model analysis, using data from the Internal Revenue Services (IRS), Survey of Consumer Finances (SCF), Forbes, and other sources.