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Tax Form Table

Overview Mutual Fund Tax Forms Taxes and FAQs
Tax form Who receives it What it reports
1099-DIV
1099-B

Combined and mailed by February 15
  • Investors who received distributions from funds held in taxable accounts
  • Investors who sold or exchanged fund shares during the tax year
  • Each fund's interest, dividend and capital gain distributions, including tax-exempt income
  • Details about the redemption of non-money market fund shares held in taxable accounts
  • Cost Basis for shares acquired and sold
1099-Q

Mailed by January 31
Investors who took distributions from Coverdell Education Savings Account Gross distribution amount, which is federally tax-free if used for qualified education expenses
1099-R

Mailed by January 31
Investors who took distributions from an IRA, 401(k), pension, annuity or other tax-advantaged retirement accounts Data includes the gross distribution, taxable amount, federal tax withheld and type of distribution
Distribution Notice

Mailed by February 15
Investors who own tax-exempt funds
  • Portion of income exempt from state taxes
  • Data to help determine if any tax-exempt income is subject to the alternative minimum tax
1042-S
(not needed for tax filing)

Mailed by March 15
Foreign citizens who received U.S. investment income Data includes the type of income earned, gross amount and U.S. federal tax withheld
5498-ESA
(not needed for tax filing)

Mailed by April 30
Investors who contributed to a Coverdell Education Savings Account Contribution amount for the tax year
5498
(not needed for tax filing)

Mailed by May 31
Investors who contributed to an IRA, including SIMPLE IRAs for small businesses Contribution amount for the tax year

The information above is not intended to provide and should not be relied on for accounting, legal and tax advice or investment recommendations. The views and strategies described may not be suitable to all readers. Please contact your financial professional or tax advisor for additional information.

Asset allocation/diversification does not guarantee investment returns and does not eliminate the risk of loss.

IRS Circular 230 Disclosure: JPMorgan Chase & Co. and its affiliates do not provide tax advice. Accordingly, any discussion of U.S. tax matters contained herein (including any attachments) is not intended or written to be used, and cannot be used, in connection with the promotion, marketing or recommendation by anyone unaffiliated with JPMorgan Chase & Co. of any of the matters addressed herein or for the purpose of avoiding U.S. tax-related penalties.