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, 2025. You will only receive forms that are appropriate for the activity in your account(s).
Footnote * 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 |
Production Dates |
Regulatory Due Date with ExtensionFootnote * |
| Consolidated 1099 Tax Statement |
Summary tax reporting statement of Forms 1099 |
Jan. 27 - Feb. 28 |
March 20 |
| Form 1099-R |
Retirement plan distributions (various descriptions) |
Jan. 14 - Jan. 31 |
March 3 |
| Supplemental 1099 tax statement |
Widely held fixed investment trusts (WHFITs) & Real estate mortgage investment conduits (REMICs) |
Mar. 6 - Mar. 18 |
March 20 |
| Form 1099-Q |
529 College Savings Accounts & CESA Distributions |
Jan. 10 - Jan. 31 |
March 3 |
| Form 1099-NEC |
Non-employee compensation |
Jan. 13 - Jan. 31 |
March 3 |
| Form 1099-C |
Cancellation of debt |
Jan. 10 - Jan. 31 |
March 3 |
| Form 1099-SA |
Medical Savings Account Distributions |
Jan. 10 - Jan. 31 |
March 3 |
| Annual Visa®/checking summary — online only |
Checking and Visa transaction activity summary |
Jan. 19 |
N/A |
| Form 480.6 (A, B, D) |
Puerto Rico resident source income reporting |
Feb. 23 - Feb. 28 |
Feb. 28 |
| Form 480.7C |
Puerto Rico resident source income from retirement plans and annuities reporting |
Feb. 23 - Feb. 28 |
Feb. 28 |
| Form 2439 |
Undistributed Long Term Capital Gains |
Mar. 11 - Mar. 15 |
March 20 |
| Form 1042-S |
Non-resident client U.S. source income subject to withholding |
Mar. 20 - Apr. 9 |
April 14 |
| Form 480.6C |
Non-Puerto Rico resident-PR source income subject to withholding |
Mar. 11 - Mar. 20 |
April 15 |
| Form 990-T |
Exempt organization business income tax return |
June 15 - Oct. 15 |
Oct. 15 |
| Form 5498-ESA |
Coverdell Education Savings Account contributions |
April 23 - April 30 |
June 2 |
| Form 5498 |
Retirement account contributions and year-end valuations |
May 14 - May 31 |
June 30 |
| Form 5498-SA |
Medical Savings Account Contributions |
May 13 - May 31 |
June 30 |
| Schedule K-1 |
Master limited partnership (MLP) income |
Varies as materials are mailed directly from partnerships to clients |
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