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Tax Information Center*
April 18, is the deadline for filing federal income tax returns unless you receive an extension from the IRS.
Copies of Fidelity Tax Forms
You may access forms for your clients directly if you are a registered site user, and if Fidelity performs tax reporting on the funds held by your clients.Get tax forms
Copies of Fidelity Tax Forms
You may access forms for yourself directly if you are a registered site user, and if Fidelity performs tax reporting on the funds you hold.Get tax forms
Fidelity Fund Data for Tax Reporting
- Fidelity Fund Data and Rates Tables
- Capital Gains MatrixFund Distributions - YTDFund Distributions - Prior Year
Document Schedule and Sample Forms
** Fidelity will mail most tax forms by February 16, .
Tax forms will be available via the Tax Information Center. The 1099-R and 1099-Q will be available on January 21, , and the 1099-DIV and 1099-B will be available on February 17, , Please note that these dates are subject to change.
The following chart shows the mailing schedules for all the forms and information investors may receive, including those mailings that are mandated by the IRS for tax filing purposes as well as supplemental mailings. When applicable, Form 1099-DIV and Form 1099-B will be mailed together in the same envelope.
Form Reports Reporting deadline 1099-R Distributions from pension plans, annuities, retirement and profit sharing plans, IRAs (including Traditional, Rollover, Roth, SIMPLE, SEP/SARSEP, BDAs, and Roth BDAs), Keoghs, and insurance contracts.February 1,Reports amounts of $10 or more 1099-Q Distributions from a Qualified Tuition Program under section 529 of the Internal Revenue Code.February 1,Reports all amounts 1099-DIV Dividends and capital gain distributions declared by Fidelity mutual funds in nonretirement accounts during .February 16,Reports amounts of $10 or more Income from U.S. Government Securities The Income from U.S. Government Securities supplemental statement will no longer be sent with the 1099-DIV. Percentages for U.S. Government Securities can be found on the Percentage of U.S. Government Securities table on the Fidelity Fund Data and Rates Tables page. N/A 1099-B The proceeds from sales (redemptions or exchanges) of non-money-market Fidelity mutual funds in nonretirement accounts during .February 16,Reports all amounts Cost Basis Statement Cost basis information will now be included in the 1099-B. N/A 1099-INT Information formerly reported on Form 1099-INT will now be included on Form 1099-DIV. N/A 1042-S Dividends and short-term capital gains subject to nonresident alien withholding for foreign individuals who earn income from a U.S. source.March 15,Reports all amounts 5498 Any contributions, including recharacterizations or Roth conversion contributions, made to a Fidelity Advisor IRA (including Traditional, Rollover, Roth, SIMPLE, SEP/SARSEP, BDAs, and Roth BDAs) for and the fair market value (FMV) as of December 31, . It includes contributions to IRAs made between January 1, and April 15, (inclusive).May 31,December 31, FMV will be reported on year-end customer statements
** This mailing schedule is for accounts sold through financial advisors and serviced by Fidelity Investments Institutional Operations Company, Inc. (FIIOC). It does not include mailings for 401(k) or 401(a) plans serviced by FIIOC and sold through financial advisors.
Form 1099-DIV is used to report dividends and capital gain distributions declared in by Fidelity mutual funds in a nonretirement account. Income information on shareholders' periodic account statements may differ from information on the Form 1099-DIV due to a reclassification of dividends and capital gains that can occur at year-end or later. Fidelity is required to send this information to both the shareholder and the IRS if the shareholder owned a fund that declared reportable distributions in .
To view supplemental rate information including State Percentages of Tax-Exempt Income for Fidelity Federal Tax-Exempt Funds and the Percentage of Income from U.S. Government Securities, please visit the Fidelity Fund Data and Rates Tables section of the Tax Information Center.
Here's what's reported on Form 1099-DIV: †
Field Box # Field Name Description na Fund (Payer's) name and Account number Shows the fund name and account number used to distinguish your account. Box 1a Total ordinary dividends Shows total ordinary (short-term) dividends that are taxable, which include any net short-term capital gains from a mutual fund. Include this amount on line 9a of Form 1040 or 1040A. Also, report it on Schedule B (Form 1040 or 1040A), if required. Box 1b Qualified dividends Shows the portion of the amount in Box 1a that may be eligible for reduced capital gains rates. See the Form 1040 or 1040A instructions for how to determine this amount. Report the eligible amount on line 9b, Form 1040 or 1040A. Box 2a Total capital gain distributions Shows total capital gain distributions (long-term) from a regulated investment company or a real estate investment trust. The amount shown in column 2b is included in column 2a. Report the amounts in column 2a on Schedule D (Form 1040), line 13. But, if your only capital gains and losses are capital gains distributions, you may be able to report the amount in column 2a on line 13 of Form 1040 (line 10 of Form 1040A) rather than Schedule D. See the instructions for Form 1040/1040A for more information. Box 2b Unrecap. Sec. 1250 gain Shows the portion of the amount in column 2a that is unrecaptured section 1250 gain from certain depreciable real property. Report this amount on the Unrecaptured Section 1250 Gain Worksheet, line 19 in the Schedule D instructions (Form 1040). Box 3 Nondividend distributions Shows the part of the distribution that is nontaxable because it is a return of your cost (or other basis). You must reduce your cost (or other basis) by this amount for figuring gain or loss when you sell your stock. But if you get back all of your cost (or other basis), report future distributions as capital gains. For more information, see Pub. 550, "Investment Income and Expenses." Box 4 Federal income tax withheld Shows backup withholding. For example, a payer must backup withhold on certain payments at a 28% rate if you did not give your taxpayer identification number (TIN), or you did not give the correct TIN, to the payer. See Form W-9, Request for Taxpayer Identification Number and Certification, for information on backup withholding. Include this amount on income tax returns as tax withheld. Box 6 Foreign tax paid Shows the foreign tax you may be able to claim as a deduction or a credit on Form 1040. See the Form 1040 instructions. Box 10 Exempt-interest dividends Shows the exempt-interest dividends from mutual funds or other regulated investment companies (RICs). Box 11 Specified private activity bond interest dividends Shows exempt-interest dividends that must be taken into account in computing the federal alternative minimum tax (AMT).
† Additional information about Form 1099-DIV appears in the instructions included with the form when it is mailed to shareholders.
Form 1099-B is used to report gross proceeds from sales (redemptions and exchanges) on all non-money-market mutual funds in nonretirement accounts. In addition, this form will report information about cost basis for the disposition of certain securities, indicate whether the holding period was short-term or long-term in nature, and note any applicable gain or loss.
Here's what's reported on Form 1099-B: †
The form has five sections (only the applicable sections will be displayed on the form). The sections are separated by term and whether basis is reported to the IRS. It also indicates what section to fill out on Form 8949 and/or Schedule D.
- Section 1: Short-term transactions for which basis is reported to the IRS; report on Form 8949, Part I with Box A checked and/or Schedule D, line 1a, with totals being carried to Schedule D, line 1b.
- Section 2: Short-term transactions for which basis is not reported to the IRS; report on Form 8949, Part I with Box B checked with totals being carried to Schedule D, line 2.
- Section 3: Long-term transactions for which basis is reported to the IRS; Report on Form 8949, Part II, with Box D checked, and/or Schedule D, line 8a, with totals being carried to Schedule D, line 8b.
- Section 4: Long-term transactions for which basis is not reported to the IRS; Report on Form 8949, Part II, with Box E checked with totals being carried to Schedule D, line 9.
- Section 5: Transactions for which basis is not reported to the IRS and for which short-term or long-term determination is unknown; You must determine short-term or long-term based on your records and report on Form 8949, Part I, with Box B checked, or on Form 8949, Part II with Box E checked, as appropriate.
- Part I, with Box B checked, or
- Part II, with Box E checked, and/or
- Schedule D, Part I or II, as appropriate.
Field Box # Field Name Description na Fund account number Shows the account number used to distinguish your account. na Fund tax ID The federal tax identification number of the mutual fund. na CUSIP number The unique number assigned by the Committee on Uniform Security Identification Procedures (CUSIP) to identify the item reported. na Gain or loss The difference between Box 1d (Proceeds) and Box 1e (Cost or Other Basis). Box 1c Date of sold or disposed Shows the trade date of the transaction. Box 1b Date acquired shows the date the securities were acquired. VARIOUS will be displayed if the securities sold were acquired on a variety of dates. na Quantity sold Shows the number of shares of the fund that were redeemed or exchanged. Box 1d Proceeds shows the cash proceeds, reduced by any commissions or transfer taxes related to the sale, for transactions involving stocks. Box 1e Cost or Other Basis shows the cost or other basis of securities sold. Box 4 Federal income tax withheld shows backup withholding. Generally, a payer must backup withhold at a 28% rate if you did not give your taxpayer identification number (TIN) or you did not give the correct TIN to the payer. See Form W-9, Request for Taxpayer Identification Number and Certification, for information on backup withholding. Include this amount on income tax returns as tax withheld. Box 1g Adjustments Shows the amount of the nondeductible loss in wash sale transactions. For details on wash sales, see the Schedule D (Form 1040) instructions and Pub. 550. Box 1a Description of property Shows the fund (payer's) name. Box 1f Code, if any Shows W for wash sales.
For tax year 2013: late changes were made to Form 8949 which resulted in changes to the Box letter references for Sections 3, 4, and 5 on Form 1099-B.
Please see below:
- Section 3: Report on Form 8949, Part II, with Box D checked, and/or Schedule D, Part II.
- Section 4: Report on Form 8949, Part II, with Box E checked, and/or Schedule D, Part II.
- Section 5: Report on Form 8949, Part I, with Box B checked, or Part II, with Box E checked, and/or Schedule D, Part I or II, as appropriate.
† Additional information about Form 1099-B appears in the instructions included with the form when it is mailed to shareholders.
Form 1099-R is used to report distributions from pension plans, annuities, retirement and profit sharing plans, IRAs, Rollover IRAs, SEP IRAs, SARSEP IRAs, SIMPLE IRAs, Roth IRAs, Keoghs, and insurance contracts.
FIIOC sends Form 1099-R to investors if they have taken distributions in from Fidelity Advisor IRAs (including Traditional, Rollover, Roth, SIMPLE, SEP/SARSEP, BDAs, and Roth BDAs) that are sold through financial advisors and for which Fidelity Management Trust Company is the custodian. A separate Form 1099-R will be issued for each such account, and multiple Forms 1099-R may be received for the same account depending on the types of distributions requested.
Here's what's reported on Form 1099-R: †
Field Box # Field Name Description Box 1 Gross distribution Reports the total amount distributed from a Traditional IRA, SARSEP IRA, SEP IRA, SIMPLE IRA, Roth IRA, Rollover IRA, IRA BDA, or Roth IRA BDA, as applicable. Box 2a Taxable amount Reports the portion of the amount in box 1 that may be taxable. Box 2b Taxable amount not determined/Total distribution If the "taxable amount not determined" box is checked, it indicates Fidelity has not determined the taxable amount of the distribution. If the "total distribution" box is checked, it indicates a total distribution that closed the plan/account. Box 4 Federal income tax withheld Reports any federal income tax withholding on the distribution. Box 7 Distribution code Identifies the type of distribution taken. A check in the IRA, SEP, or SIMPLE box indicates the distribution reported in box 1 is from an IRA, SEP IRA, SARSEP IRA, or SIMPLE IRA. ^ Box 12 State tax withheld If state or local income tax was withheld from the distribution, it will be reported in this box. Box 13 State/Payer's state no The abbreviated name of the state and the payer's identification number assigned by the individual state.
Form 1099-R Copy 2 may be used as the recipient's copy in filing a state or local income tax return. Form 1099-R Copy B may be used in filing the recipient's federal income tax if the form shows federal income tax was withheld.
† Additional information about Form 1099-R appears in the instructions included with the form when it is mailed to shareholders.
^ Distribution codes 1, J, 2, Q, and T require that certain criteria are met in order to use these codes. IRA owners taking substantially equal periodic payments may have their distribution reported under a different code, if any modifications have been made to their account or their payment stream during the tax year. IRA owners are responsible for filing Form 5329 to claim the exception to the 10% early distribution penalty or to have the penalty assessed, and may be required to file Form 8606 to report the basis in their IRA or Roth IRA, as applicable.
Form 1099-Q reports distributions from qualified tuition programs under section 529 of the Internal Revenue Code (IRC). Distributions from the Fidelity Advisor 529 Plan are reported on Form 1099-Q. Please note that for tax reporting purposes, the Fidelity Advisor 529 Plan is known as the New Hampshire Higher Education Savings Plan Trust.
Here's what's reported on Form 1099-Q: †
Field Box # Field Name Description Box 1 Gross distribution Shows the gross distribution (including in-kind distributions) paid to shareholders from a qualified tuition program (including 529 college savings plans). This amount is the total of amounts shown in box 2 and box 3. See IRS Publication 970, "Tax Benefits for Education", for more information. Box 2 Earnings Shows the earnings^ part of the gross distribution reported in box 1. This may be taxable. Shareholders should refer to their return instructions for information about how to report this income. The amount in box 2 is taxable if there has been more than one transfer from one 529 plan program to another 529 plan program within any 12-month period with respect to the same beneficiary, or if there has been a change in designated beneficiary and the new designated beneficiary is not a "member of the family" of the prior designated beneficiary. Box 3 Basis Shows the basis^ in the gross distribution reported in box 1. Box 4 Trustee-to-trustee transfer This box is checked if the amount in box 1 was transferred by the shareholder from one section 529 program to another in a trustee-to-trustee transfer. This box is not checked if the transfer was made from a Coverdell ESA. Box 5 Qualified tuition program (Private or State) or Coverdell ESA Shows whether the gross distribution was from a qualified tuition program (private or state) or from a Coverdell ESA. Box 6 Designated beneficiary This box is checked if the recipient was not the designated beneficiary under the qualified tuition program.
† Additional information about Form 1099-Q appears in the instructions included with the form when it is mailed to shareholders.
^ Earnings and basis for all distributions are calculated based on the value of the account on the date of distribution.
Form 5498 reports any contributions made to a Fidelity Advisor IRA (including Traditional, Rollover, Roth, SIMPLE, and SEP/SARSEP) and the fair market value (FMV) of such Fidelity Advisor IRAs (as well as IRA BDAs and Roth IRA BDAs) as of December 31, .
To fulfill reporting obligations, the fair market value of each IRA, which is represented as the "Ending Value as of December 31, ," will be reported to retirement shareholders on their year-end account statement in lieu of the January IRS Form 5498. This information will also be provided to the IRS. If a shareholder made a contribution to a Fidelity Advisor IRA, including a recharacterization, a Roth IRA conversion contribution for tax-year , or a rollover contribution during the tax year, the shareholder will receive IRS Form 5498 in May .
Here's what's reported on Form 5498: †
Field Box # Field Name Description Box 1 IRA contributions (other than amounts in boxes 2-4 and 8-10, 13a, 14a) Shows Traditional IRA contributions for made in and through April 15, . Box 2 Rollover contributions Shows any rollover, including a direct rollover to a Traditional, Rollover, or SEP/SARSEP IRA, made in . It does not show any amounts converted from a Traditional, Rollover, SEP/SARSEP, or SIMPLE IRA to a Roth IRA. They are shown in box 3. Box 3 Roth IRA conversion amount Shows the amount converted from a Traditional, Rollover, SEP/SARSEP, or SIMPLE IRA to a Roth IRA in . Box 4 Recharacterized contributions Shows amounts recharacterized from transferring any part of the contribution (plus earnings) from one type of IRA to another. Box 5 Fair market value of account Shows the fair market value (FMV) of your account as of December 31, . Box 7 IRA, SEP, SIMPLE, ROTH IRA Generally, this box will show the kind of IRA being reported on this form. Box 8 SEP contributions Shows employer contributions to a Simplified Employee Pension (SEP) made in , including contributions made in for 2013, but does not include contributions made in for . Box 9 SIMPLE contributions Shows both employee and employer contributions to a Savings Incentive Match Plan for Employees (SIMPLE) made in . Box 10 Roth IRA contributions Shows Roth IRA contributions made in and through April 15, . Box 11 If the box is checked, the shareholder must take a required minimum distribution (RMD) for An RMD may be required even if the box is not checked. If the shareholder does not take the RMD, he or she will be subject to a 50% excise tax on the amount not distributed. See Publication 590 for details. Box 12a RMD date Shows the date by which the RMD amount in box 12b must be distributed to avoid the 50% excise tax on the undistributed amount for . Box 12b RMD amount Shows the amount of the RMD for . If box 11 is checked and there is no amount in this box, the trustee or issuer must provide you the amount or offer to calculate the amount in a separate statement by February 2, . Box 13a Postponed contribution Shows the amount of any postponed contribution made in for a prior year. Box 13b Year Shows the year to which the postponed contribution in box 13a was credited. Box 13c Code For participants who made a postponed contribution due to an extension of the contribution due date because of a federally designated disaster, shows the code FD. See Publication 3 for details for the Armed Forces' Tax Guide. Box 14a Repayments Shows the amount of any repayment of a qualified reservist distribution or federally designated disaster withdrawal repayment. See Publication 590 for reporting repayments. Box 14b Code Shows the code QR for the repayment of a qualified reservist distribution or code DD for repayment of a federally designated disaster distribution.
† Additional information about Form 5498 appears in the instructions included with the form when it is mailed to shareholders.
- * The tax information contained within the Tax Information Center is general in nature, is provided for informational purposes only, and should not be construed as legal or tax advice. Fidelity does not provide legal or tax advice. Fidelity cannot guarantee that such information is accurate, complete, or timely. Laws of a particular state or laws which may be applicable to a particular situation may have an impact on the applicability, accuracy, or completeness of such information. Federal and state laws and regulations are complex and are subject to change. Changes in such laws and regulations may have a material impact on pre- and/or after-tax investment results. Fidelity makes no warranties with regard to such information or results obtained by its use. Fidelity disclaims any liability arising out of your use of, or any tax position taken in reliance on, such information. Always consult an attorney or tax professional regarding your specific legal or tax situation.