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Tax Statement Mailing Dates

Tax Statement Mailing Dates

Below is a schedule of various tax information forms that will be mailed to you or made available online by Merrill or K-1 partners in the first few months of the year. If needed, an amended form will be mailed to you between the end of February and April 15, 2021. You will only receive forms that are appropriate for the activity in your account(s). For more exact mailing dates of the forms, please contact us.

* Merrill requests an extension with the IRS so that we can validate the information that we're providing. Due dates shown reflect the regulatory deadline as a result of this extension.
Form Form Description Mailing Dates Regulatory Due Date with Extension*
Consolidated 1099 Tax Statement Summary tax reporting statement of Forms 1099 Jan. 27 - Feb. 26 March 17
Form 1099-R Retirement plan distributions (various descriptions) Jan. 21 - Jan. 22 March 2
Form 1099-Q 529B College Savings Accounts & CESA Distributions Jan. 11 March 2
Form 1099-DIV Reportable dividends and distributions Jan. 12 - Jan. 27 March 2
Form 1099-INT Reportable interest income Jan. 12 - Jan. 17 March 2
Form 1099-OID Original issue discount interest accretion (not paid) Jan. 12 - Jan. 27 March 2
Form 1099-MISC Reportable miscellaneous income (substitute payments) Jan. 12 - Jan. 27 March 2
Form 1099-MISC Reportable miscellaneous income (all other 1099-MISC forms) Jan. 12 - Jan. 27 March 2
Form 1099-NEC Non-employee Compensation Jan. 1 - Jan. 27 March 2
Form 1099-C Cancellation of debt Jan. 12 - Jan. 27 March 2
Form 1099-B Gross proceeds from sales, exchanges and tenders Jan. 12 - Feb. 13 March 17
1099-SA Medical Savings Account Distributions Jan. 31 March 2
Annual Visa®/checking summary — online only Checking and Visa transaction activity summary Jan. 20 N/A
Form 1098 Mortgage interest statement Jan. 31 March 2
480.6 (A, B, D) and 480.7C Puerto Rico resident source income reporting Feb. 26 Feb. 28
Form 2439 Undistributed Long Term Capital Gains March 13 March 15
1042-S Non-resident client U.S. source income subject to withholding March 25 April 15
Supplemental tax statement Widely held fixed investment trusts (WHFITs) & Real estate mortgage investment conduits (REMICs) March 15 March 15
480.6C Non-Puerto Rico resident-PR source income subject to withholding April 10 April 15
990-T Exempt organization business income tax return April 15 - Oct. 15 Oct. 15
Form 5498-ESA Coverdell Education Savings Account contributions May 24 June 1
Form 5498 Retirement account contributions and year-end valuations May 14 July 1
Form 5498-SA Medical Savings Account Contributions May 14 July 1
Schedule K-1 Master limited partnership (MLP) income Varies as materials are mailed directly from partnerships  
Merrill, its affiliates, and financial advisors do not provide legal, tax, or accounting advice. You should consult your legal and/or tax advisors before making any financial decisions.
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