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Tax Document Calendar

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 nameInformation reportedAvailability date
Payments from Qualified Education Programs (under Sections 529 and 530)
Distributions from qualified tuition programs and Coverdell ESAJanuary 21, 2019
By close of business
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 excessJanuary 21, 2019
By close of business
Consolidated Form 1099All 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
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
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
Foreign Person’s U.S. Source Income Subject to Withholding
Interest, dividends, and federal taxes withheldMarch 6, 2019
By close of business
(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
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
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
Coverdell ESA (Education Savings Account) Contribution Information
Contributions (including rollover contributions) to a Coverdell ESAApril 23, 2019
By close of business
IRA (Individual Retirement Account) Contribution Information
Contributions (including rollover contributions) to any IRAMay 17, 2019
By close of business

Source: “Tax Document Calendar,” advisorservices.com, June 28 2018, https://www.advisorservices.com/servlet/advisor/Main

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