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am a US Person or Entity. When will my tax forms be ready?","\u003Cp>Please visit the Tax Information and Reporting page of the IBKR website, specifically the \u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Fen\u002Findex.php?f=tax&p=explain\">Reports and Dates\u003C\u002Fa> section, to find which forms and worksheets will be available to you and the dates they will be posted to your account…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1211,"faq_id":1211,"timestamp":1216,"cir_id":1206},"FAQ_QUESTION",1794510845309,{"id":1218,"title":1219,"short_description":1220,"feedback_context":1221},"faq:\u002F\u002FpageId=35791118","What if my Forms 1099 are not posted in the Reports section of Client Portal?","\u003Cp>Determine from which account you are missing your consolidated form 1099. If you are missing a consolidated form 1099, please verify that you received interest (including interest on free cash), dividend or payment in lieu, or you sold shares of stock, you bought or sold futures contracts. For the dates when the tax forms will be made available, please see: …\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1218,"faq_id":1218,"timestamp":1216,"cir_id":1206},{"id":1223,"title":1224,"short_description":1225,"feedback_context":1226},"faq:\u002F\u002FpageId=1128495580","Tax reporting: Understanding the codes in column B of the Form 8949 worksheet","\u003Cp>\u003Cstrong>B:\u003C\u002Fstrong> The basis shown in box 3 of Form 1099-B is incorrect. For example a wash sale is unreported on Form 1099-B, because the original purchase was a noncovered security and the replacement purchase is a covered security. The basis reported on Form 1099-B for the covered security will not include the disallowed loss from the sale of the noncovered security…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1223,"faq_id":1223,"timestamp":1216,"cir_id":1206},{"id":1228,"title":1229,"short_description":1230,"feedback_context":1231},"faq:\u002F\u002FpageId=1163235896","Tax reporting: Are short sales included in gross proceeds on Form 1099-B","\u003Cp>Yes. Proceeds related to short sales of securities are reported on a trade-date basis in the current year the trade is executed and not the year the sale is covered. Short sales of options are not reported. Rules that apply to short sales are complex. Refer to…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1228,"faq_id":1228,"timestamp":1216,"cir_id":1206},{"id":1233,"title":1234,"short_description":1235,"feedback_context":1236},"faq:\u002F\u002FpageId=1128495096","Tax reporting: Form 1099-R reporting IRA rollovers","\u003Cp>A rollover occurs when money is distributed from one tax-deferred account and deposited within 60 days to another tax deferred account. There are two types of IRA rollovers: 1) a direct rollover, which occurs when funds are transferred directly from one account to another account by the account custodians\u002Ftrustees, and 2) a distribution, which is made directly to you and within 60 days you deposit the full amount (including any taxes withheld) into a new IRA or other tax deferred account. The custodian\u002Ftrustee distributing the funds will issue you a 1099-R reporting the payment\u002Ftransfer of funds. The code in Box 7 indicates what type of payment was made. The custodian\u002F trustee receiving the IRA funds will issue a Form 5498 in May reporting the contribution to the receiving IRA account which reports to the IRS that you deposited the money into another IRA…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1233,"faq_id":1233,"timestamp":1216,"cir_id":1206},{"id":1238,"title":1239,"short_description":1240,"feedback_context":1241},"faq:\u002F\u002FpageId=1163235969","Tax reporting: Availability of 1099 Form","\u003Cp>By end of day February 17, your consolidated Forms 1099 will be available for the immediately preceding year. We often need to amend and re-issue 1099 Forms as additional information becomes available to us. We strongly recommend that you periodically check back for revisions as you prepare and finalize your tax filing…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1238,"faq_id":1238,"timestamp":1216,"cir_id":1206},{"id":1243,"title":1244,"short_description":1245,"feedback_context":1246},"faq:\u002F\u002FpageId=1163236504","Tax reporting: What should I do if I receive an amended Form 1099?","\u003Cp>We often need to amend and re-issue Forms 1099 as additional information becomes available to us. For example, an amended Form 1099 will be issued to reflect the late announcement by a mutual fund, regulated investment company (RIC) or unit investment trust (UIT) that a dividend distribution has been reclassified. If we do revise your Form 1099, you will receive an email notification that there has been a change, and you can access the amended form by logging in to Client Portal and selecting the Reporting > Tax Documents menu option…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1243,"faq_id":1243,"timestamp":1216,"cir_id":1206},{"id":1248,"title":1249,"short_description":1250,"feedback_context":1251},"faq:\u002F\u002FpageId=1128495146","Tax reporting: How to contact the Internal Revenue Service (IRS)","\u003Cp>To request federal tax forms, call \u003Cstrong>800.829.3676 (800\u002FTAX-FORM)\u003C\u002Fstrong>, or you may access the \u003Ca href=\"http:\u002F\u002Firs.gov\">IRS website\u003C\u002Fa>. If your question concerns a US individual tax return call \u003Cstrong>800.829.1040\u003C\u002Fstrong>. If you have a US business return question, call \u003Cstrong>800.829.4933\u003C\u002Fstrong>…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1248,"faq_id":1248,"timestamp":1216,"cir_id":1206},{"id":1253,"title":1254,"short_description":1255,"feedback_context":1256},"faq:\u002F\u002FpageId=1128494993","Tax reporting: Form 1099 for an account received from a decreased or divorced person's account","\u003Cp>If assets are transferred from an IRA or other qualified plan due to divorce, or you receive inherited IRA distributions due to a death, the IRS requires that you report these amounts.\u003C\u002Fp>\u003Cp>In compliance with Treasury Department Circular 230, unless stated to the contrary, any information contained in this FAQ was not intended or written to be used and cannot be used for the purpose of avoiding tax penalties that may be imposed on any taxpayer…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1253,"faq_id":1253,"timestamp":1216,"cir_id":1206},{"id":1258,"title":1259,"short_description":1260,"feedback_context":1261},"faq:\u002F\u002FpageId=1128494785","Connecticut sales and use tax","\u003Cp>The state of Connecticut imposes a sales and use tax which is applicable to online access to information including all data and access fees.\u003C\u002Fp>\u003Cp>The tax rate as of 2017 is 1% and is applicable to clients with the state of legal residency of Connecticut or a Connecticut permanent\u002Fresident address…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1258,"faq_id":1258,"timestamp":1216,"cir_id":1206},{"id":1263,"title":1264,"short_description":1265,"feedback_context":1266},"faq:\u002F\u002FpageId=1163236459","Tax reporting: Types of Forms 1099","\u003Cp>We issue a consolidated Form 1099 on or about February 15 annually. Therefore, if you have both a securities and commodities account you may receive 1099s, for each account. Your 1099 reports information such as interest earned, dividends received, payments in lieu, gross proceeds from securities\u002Ffutures transactions and tax withholding…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1263,"faq_id":1263,"timestamp":1216,"cir_id":1206},{"id":1268,"title":1269,"short_description":1270,"feedback_context":1271},"faq:\u002F\u002FpageId=1128495391","Tax reporting: Profit or loss realized for closed contracts on Form 1099 for noncovered securities","\u003Cp>Profit or Loss Realized for Closed Contracts on Form 1099 for Noncovered Securities is the aggregate profit or loss recognized over the course of the year from transactions in commodity futures and regulated futures contracts which have been closed, reached final settlement or, in the case of options, expired…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1268,"faq_id":1268,"timestamp":1216,"cir_id":1206},{"id":1273,"title":1274,"short_description":1275,"feedback_context":1276},"faq:\u002F\u002FpageId=59323156","What is Code Y on Form 1099-R?","\u003Cp>Starting in 2025, Form 1099-R includes a new Code Y to specifically identify qualified charitable distributions (QCDs) from IRAs, whereas previously these distributions were reported the same as regular IRA distributions with no special designation…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1273,"faq_id":1273,"timestamp":1216,"cir_id":1206},{"id":1278,"title":1279,"short_description":1280,"feedback_context":1281},"faq:\u002F\u002FpageId=1128495503","Tax reporting: Single stock futures","\u003Cp>Transactions involving single stock futures are not required to be reported on Form 1099. Refer to I\u003Ca href=\"https:\u002F\u002Fwww.irs.gov\u002Fpub\u002Firs-pdf\u002Fp550.pdf\">RS Publication 550\u003C\u002Fa>, Investment Income and Expenses for further discussion, and consult your tax advisor…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1278,"faq_id":1278,"timestamp":1216,"cir_id":1206},{"id":1283,"title":1284,"short_description":1285,"feedback_context":1286},"faq:\u002F\u002FpageId=60329325","Where can I find more detailed information regarding my Form 1099 data?","\u003Cp>Dividend and payments in lieu details can be found from \u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Fsso\u002Fresolver?action=ACCT_MGMT_MAIN\">Client Portal\u003C\u002Fa> under the \u003Cstrong>Performance & Reports\u003C\u002Fstrong> menu followed by \u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Fsso\u002Fresolver?action=RM_TAX_FORMS\">\u003Cstrong>Tax Documents\u003C\u002Fstrong>\u003C\u002Fa>…\u003C\u002Fp>",{"request_context":1204,"type":1215,"id":1283,"faq_id":1283,"timestamp":1216,"cir_id":1206}]