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On some forms I saw recently there was a box for amounts subject to 28% cap gains rate. I think it was on a 1099R but can't swear to it. When i anyone subject to the 28% rate?

Thanks to anyone who can answer this.
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It was probably 1099DIV Dividends and Distributions.

The 28% rate applies to collectibles ie art, precious metals and a couple of other special categories.
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