Tax Forms FAQ

Find answers to frequently asked questions about your American Funds tax forms.

Most tax forms are mailed in late January. However, keep in mind that not all accounts will generate a tax form.

See Tax Forms You May Receive for mailing dates and other detailed information by tax form.

Yes. To sign up, first log in to your account. At the top of the Your Portfolio page, click the “Go Paperless” link to view and update options.

You will receive an email notification as soon as documents are available. See a sample email notification.

Form 1099-DIV is only sent to owners of non-retirement and non-education accounts that received a taxable dividend or capital gain distribution. If you received a distribution from an IRA or other retirement plan, you will receive Form 1099-R.

Qualified dividends are subject to special lower tax rates when paid to an individual taxpayer who meets a holding period requirement.

The amount of distributions paid by the fund during its fiscal year may be more than the amount the fund earned. The excess, if any, is characterized as a return of capital (ROC) and reflected on Form 1099-DIV as nondividend distributions.

Dividends eligible for the 20% qualified business income deduction under Section 199A when paid to an individual taxpayer who meets a holding period requirement. These dividends are attributable to qualified real estate investment trust (REIT) dividends received by the fund.

Mutual funds are often required to pay foreign taxes on earnings from their investments outside the United States. You may claim a foreign tax credit or deduction for your share of the foreign taxes paid by these funds.

The American Funds Tax-Aware Conservative Growth and Income Portfolio is composed of both taxable funds and nontaxable funds.

Go to Statements & Tax Forms to download your tax forms.

Our website identifies the available tax forms for each fund you own. If you own multiple funds in the same account type, the information is combined onto one tax form.

American Funds does not require documentation on distributions for medical expenses, health insurance premiums, first home purchases and higher education expenses. Therefore, these distributions (if taken before age 59½) are reported to the IRS as “early distribution, no known exception.” If applicable, you may file IRS Form 5329 to report the exemption code and avoid the 10% early distribution penalty.

IRA distributions, even if all or part of the distribution is rolled back in, are required to be reported on Form 1099-R.

Form 5498 reflects contributions, including rollovers, made to IRA accounts. Generally, the amount rolled over will not be subject to taxes or an early distribution penalty.

Since you have until the tax filing deadline in April to make IRA contributions, Form 5498 is not sent until late May. As a reminder, you are not required to attach a copy of Form 5498 to your income tax return. For rollover information, you can also refer to your year-end statement or transaction history.

Refer to your tax professional for information on how to report distributions and rollovers on your income tax return.

You will receive Form 1099-R in late January if you received a distribution from an IRA or other retirement plan. If you made a contribution to a traditional, Roth, SEP or SIMPLE IRA you will receive Form 5498 in late May.

Form 5498 is not sent until late May because you have until the tax filing deadline in April to make IRA contributions. For contribution information, refer to your year-end statement or transaction history.

Since you have until the tax filing deadline in April to make contributions to IRAs and Education Savings Accounts (ESAs), we must wait until after the tax filing deadline to send these forms. Form 5498-ESA is sent in April and Form 5498 (for IRAs) is sent in May. As a reminder, you are not required to attach a copy of Form 5498 or Form 5498-ESA to your income tax return.

Go to Statements & Tax Forms to download your tax forms at any time.

Beginning in early February, you can also order duplicate tax forms by calling our 24-hour automated phone service at (800) 325-3590.

When available, cost basis information is included on the Form 1099-B mailed to you in late January. You may also go to Statements & Tax Forms to download your Form 1099-B (if available).

Our Tax Center has year-end distribution information, interactive worksheets and other information to help you with your American Funds tax forms.

Investments are not FDIC-insured, nor are they deposits of or guaranteed by a bank or any other entity, so they may lose value.

Investors should carefully consider investment objectives, risks, charges and expenses. This and other important information is contained in the fund prospectuses and summary prospectuses, which can be obtained from a financial professional and should be read carefully before investing.

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This content, developed by Capital Group, home of American Funds, should not be used as a primary basis for investment decisions and is not intended to serve as impartial investment or fiduciary advice.