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中國香港特別行政區

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RETIREMENT PLAN INVESTOR

Use your plan ID (available on your account statement) to determine which employer-sponsored retirement plan website to use:

IF YOUR PLAN ID BEGINS WITH IRK, BRK, 754, 1 OR 2

Visit americanfunds.com/retire

IF YOUR PLAN ID BEGINS WITH 34 OR 135

Visit myretirement.americanfunds.com

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Business interest income worksheet

Corporate shareholders are allowed to treat a portion of the dividends received from regulated investment companies (RIC) as business interest income, also known as Section 163(j) interest dividend for purposes of determining their limitation on the deduction for business interest expense.

To be eligible for the business interest income treatment, the corporation must have held the shares on which the dividend was paid for more than 180 days during the 361-day period that began 180 days before the fund’s ex-dividend date (ex-date). The ex-date is the date on which the dividend is deducted from the fund’s per share net asset value. For purposes of the holding period, you may not count the day on which the shares were purchased or acquired by reinvesting dividends, but you may count the day the shares were sold. This holding period requirement does not apply to certain types of funds. See footnote 1 below.

The worksheet helps calculate the portion of each fund’s Total Ordinary Dividends that is treated as business interest income. Funds not listed in the chart below did not have any business interest income.

2023 worksheet instructions

For each fund owned, compute the Total Ordinary Dividends received (for instructions, see Additional Information for Corporate Shareholders). Enter the result in the Total Ordinary Dividends box next to the fund’s name below, and click Submit.

American Funds Total ordinary dividends
American Balanced Fund® $
American Funds® 2065 Target Date Retirement Fund $
American Funds 2060 Target Date Retirement Fund® $
American Funds 2055 Target Date Retirement Fund® $
American Funds 2050 Target Date Retirement Fund® $
American Funds 2045 Target Date Retirement Fund® $
American Funds 2040 Target Date Retirement Fund® $
American Funds 2035 Target Date Retirement Fund® $
American Funds 2030 Target Date Retirement Fund® $
American Funds 2025 Target Date Retirement Fund® $
American Funds 2020 Target Date Retirement Fund® $
American Funds 2015 Target Date Retirement Fund® $
American Funds 2010 Target Date Retirement Fund® $
American Funds® Conservative Growth and Income Portfolio $
American Funds Corporate Bond Fund® 1 $
American Funds® Developing World Growth and Income Fund $
American Funds Emerging Markets Bond Fund® 1 $
American Funds® Global Balanced Fund $
American Funds® Global Growth Portfolio $
American Funds® Global Insight Fund $
American Funds® Growth and Income Portfolio $
American Funds® Growth Portfolio $
American High-Income Municipal Bond Fund® 1 $
The Tax-Exempt Bond Fund of America® 1 $
The Tax-Exempt Fund of California® 1 $
American Funds Inflation Linked Bond Fund® $
American Funds® International Vantage Fund $
American Funds® Moderate Growth and Income Portfolio $
American Funds Mortgage Fund® 1 $
American Funds® Multi-Sector Income Fund 1 $
American Funds® Preservation Portfolio $
American Funds® Retirement Income Portfolio — Conservative $
American Funds® Retirement Income Portfolio — Enhanced $
American Funds® Retirement Income Portfolio — Moderate $
American Funds® Strategic Bond Fund $
American Funds® Tax-Aware Conservative Growth and Income Portfolio $
American Funds® U.S. Government Money Market Fund 1 $
American High-Income Trust® 1 $
American Mutual Fund® $
The Bond Fund of America® 1 $
Capital Income Builder® $
Capital World Bond Fund® $
Capital World Growth and Income Fund® $
EuroPacific Growth Fund® $
Fundamental Investors® $
The Income Fund of America® $
Intermediate Bond Fund of America® 1 $
International Growth and Income Fund $
The Investment Company of America® $
New Perspective Fund® $
New World Fund® $
SMALLCAP World Fund® $
Short-Term Bond Fund of America® 1 $
U.S. Government Securities Fund® 1 $
Capital Group exchange-traded funds Total ordinary dividends
CGUS - Capital Group Core Equity ETF $
CGDG - Capital Group Dividend Growers ETF $
CGIE - Capital Group International Equity ETF $
CGCB - Capital Group Core Bond ETF $
CGBL - Capital Group Core Balanced ETF $
CGCP - Capital Group Core Plus Income ETF $
CGDV - Capital Group Dividend Value ETF $
CGGO - Capital Group Global Growth Equity ETF $
CGXU - Capital Group International Focus Equity ETF $
CGSD - Capital Group Short Duration Income ETF $
CGMS - Capital Group U.S. Multi-Sector Income ETF $

What you will need:


1
The holding period requirements for purposes of Section 163(j) interest dividends would not apply to dividends paid by the fund.

To determine your individual tax situation, please consult your tax advisor.