Tax Document Calendar
By Mark FisselPosted on January 31st, 2019
The following is a complete list of all tax documents used for reporting throughout the year, listed in order of when they will be released each year.
| Document name | Information reported | Availability date |
|---|---|---|
| JANUARY | ||
| 1099–Q Payments from Qualified Education Programs (under Sections 529 and 530) | Distributions from qualified tuition programs and Coverdell ESA | January 21, 2019 By close of business |
| 1099–R Distributions from Pensions, Annuities, Retirement or Profit–Sharing Plans, etc. | Distributions from qualified retirement plans—for example, individual 401(k), profit-sharing, or money-purchase plan—or any IRAs or IRA recharacterizations, conversions, or removals of excess | January 21, 2019 By close of business |
| FEBRUARY | ||
| Consolidated Form 1099 | All reportable income and transactions for the year
If a client received at least $10 in either dividends or interest during the tax year or had an equity sale in a taxable account, they will receive an Internal Revenue Service (IRS) Form 1099 If applicable to the account, Consolidated Form 1099s may include: Form 1099-B, Form-DIV, Form 1099-INT, Form 1099-MISC, and Form 1099-OID | February 15, 2019 By close of business May be available earlier, depending on the activity and holdings in your client’s account |
| 480.6a Informative Return–Income Not Subject to Withholding (Puerto Rico residents only) | Payments—such as dividends, interest, partnership
distributions, long-term gains, liquidations, and gross proceeds—to
residents of Puerto Rico who did not have Puerto Rico tax withheld
These payments can be from a Puerto Rican or non-Puerto Rican source | February 19, 2019 By close of business |
| 480.6b Informative Return – Income Subject to Withholding (Puerto Rico residents only) | Puerto Rican-source income (generally, dividends and interest); this is subject to Puerto Rico “at source” withholding (also known as foreign tax) | February 19, 2019 By close of business |
| MARCH | ||
| 1042–S Foreign Person’s U.S. Source Income Subject to Withholding | Interest, dividends, and federal taxes withheld | March 6, 2019 By close of business |
| REMIC (Real Estate Mortgage Investment Conduit)/WHFIT (Widely Held Fixed Investment Trust) | Original issue discount from a REMIC TD Ameritrade is also required to provide a supplement to this form, which is used to report the income accrual that will appear on your Consolidated Form 1099 | March 8, 2019 By close of business |
| 2439 Notice to Shareholders of Undistributed Long–Term Capital Gains | Undistributed capital gains from mutual funds and real estate investment trusts (REITs) | March 22, 2019 By close of business |
| APRIL | ||
| Schedule K–1/Form 1065 Partner’s Share of Income, Deductions, Credits, etc. | Distributions from partnership securities Please note: While the K-1 form itself accounts for distributions or other items being passed through to the partners, proceeds from the sale of partnership units must be reported on the 1099-B section of your Consolidated 1099 Form. | Your partnership administrator should mail your K-1 by April 15
TD Ameritrade does not provide this form |
| 5498–ESA Coverdell ESA (Education Savings Account) Contribution Information | Contributions (including rollover contributions) to a Coverdell ESA | April 23, 2019 By close of business |
| MAY | ||
| 5498 IRA (Individual Retirement Account) Contribution Information | Contributions (including rollover contributions) to any IRA | May 17, 2019 By close of business |
Source: “Tax Document Calendar,” advisorservices.com, June 28 2018, https://www.advisorservices.com/servlet/advisor/Main