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

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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Asset allocation, diversification, and rebalancing do not ensure a profit or protect against loss in declining markets.

The performance data contained herein represents past performance which does not guarantee future results. Investment return and principal value will fluctuate so that shares, when redeemed, may be worth more or less than their original cost. Current performance may be lower or higher than the performance quoted. For performance information current to the most recent month end, please contact us.

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