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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 18, 2023. 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. 25 - Feb. 28 March 17
Form 1099-R Retirement plan distributions (various descriptions) Jan. 18 - Jan. 31 March 2
Supplemental 1099 tax statement Widely held fixed investment trusts (WHFITs) & Real estate mortgage investment conduits (REMICs) Mar. 6 - Mar. 17 March 17
Form 1099-Q 529 College Savings Accounts & CESA Distributions Jan. 11 - Jan. 31 March 2
Form 1099-NEC Non-employee compensation Jan. 17 - Jan. 31 March 2
Form 1099-C Cancellation of debt Jan. 12 - Jan. 31 March 2
Form 1099-SA Medical Savings Account Distributions Jan. 11 - Jan. 31 March 2
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 2439 Undistributed Long Term Capital Gains Mar. 11 - Mar. 15 March 15
Form 1042-S Non-resident client U.S. source income subject to withholding Mar. 22 - Apr. 5 April 14
Form 480.6C Non-Puerto Rico resident-PR source income subject to withholding Mar. 10 - Mar. 14 April 15
Form 990-T Exempt organization business income tax return Apr. 15 - Oct. 15 Oct. 15
Form 5498-ESA Coverdell Education Savings Account contributions April 24 - April 27 June 1
Form 5498 Retirement account contributions and year-end valuations May 12 - May 31 June 30
Form 5498-SA Medical Savings Account Contributions May 12 - May 31 June 30
Schedule K-1 Master limited partnership (MLP) income Varies as materials are mailed directly from partnerships  
Please note: Dates in the table above are based on the most current information available.

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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