Mailed by January 31
| Tax form | What it reports |
|---|---|
| 1099-DIV | All taxable dividend, exempt-interest dividend, capital gain distributions, and non-taxable return of capital (of more than $10) from non-retirement/non-education accounts, including any federal income tax withheld on those distributions. |
| 1099-B | All exchanges and redemptions from non-retirement/non-education accounts (other than the 海角社区Money Market Fund), including Systematic Withdrawal Plan payments. |
| 1099-R | Total redemptions from traditional, Roth, SEP, and SIMPLE IRAs including any state and/or federal income taxes withheld. |
| 1099-Q | All distributions from Coverdell Education Savings Accounts (ESA), and the fair market value as of December 31. |
| 1099-SA | Redemptions from Medical Savings Accounts (MSA). |
| 592-B | Withholding information for California residents who had state backup withholding. |
Mailed by March 15
| Tax form | What it reports |
|---|---|
| 1042S | Gross dividends, paid to non citizens who do not meet the , whether paid in cash or reinvested in additional shares, and taxes withheld to those same individuals. |
Mailed by April 30
| Tax form | What it reports |
|---|---|
| 5498-ESA | Contributions and transfers into Coverdell Education Savings Accounts (ESA). |
Mailed by May 31
| Tax form | What it reports |
|---|---|
| 5498 | Contributions applied to traditional, Roth, SEP. and SIMPLE IRAs; also includes the fair market value as of December 31. Traditional and Roth IRA contributions can be made through April 15 (or the tax-filing deadline), not including extensions, for the previous year. |
| 5498-SA | Contributions and rollovers into Medical Savings Accounts (MSA); also reports the fair market value as of December 31. |