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can I get historical and current tax forms?","\u003Cp>\u003Cstrong>\u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Fsso\u002Fresolver?action=RM_TAX_FORMS\">VIEW TAX FORMS\u003C\u002Fa>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>Use the button above to log into \u003Cstrong>\u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Fsso\u002Fresolver?action=ACCT_MGMT_MAIN\">Client Portal\u003C\u002Fa>\u003C\u002Fstrong> and access your tax forms for the past five (5) most recent calendar years…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1212,"faq_id":1212,"timestamp":1208,"cir_id":1207},"FAQ_QUESTION",{"id":1218,"title":1219,"short_description":1220,"feedback_context":1221},"faq:\u002F\u002FpageId=1128487927","Tax form users guide","\u003Cp>\u003Cstrong>Introduction\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>This Users Guide is intended to assist introducing brokers with answering questions your clients may have when completing our online Tax Form. Individual and joint accounts having tax information requiring update will be presented with the form immediately upon login to Client Portal. For joint accounts, each account holder needs to provide his or her personal information and complete an appropriate tax form. Organization and trust accounts will complete the form through an updated online account application made available through your Client Portal Dashboard. Applicable sections of the form will be pre-populated with information on record and the form should therefore only take a few minutes to complete. Completion of the form in a timely manner is critical to ensuring that both U.S. and non-U.S. taxpayers are not subject to any exceptional U.S. tax withholding and non-U.S. taxpayers receive the most favorable rate on dividend withholding as defined by U.S. treaties. As a result, the form cannot be by-passed upon client login and no other Client Portal functions will be accessible until completed…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1218,"faq_id":1218,"timestamp":1208,"cir_id":1207},{"id":1223,"title":1224,"short_description":1225,"feedback_context":1226},"faq:\u002F\u002FpageId=1128489075","Tax: Non-US persons and entities: My Form 1042-S is incorrect","\u003Cp>If your name, address or US Taxpayer Identification Number or other information on Form 1042-S is incorrect, log in to Client Portal and:\u003C\u002Fp>\u003Cul>\u003Cli>Click the \u003Cstrong>message\u003C\u002Fstrong> icon in the top right corner of your screen…\u003C\u002Fli>\u003C\u002Ful>",{"request_context":1205,"type":1216,"id":1223,"faq_id":1223,"timestamp":1208,"cir_id":1207},{"id":1228,"title":1229,"short_description":1230,"feedback_context":1231},"faq:\u002F\u002FpageId=29082320","How can I make a charitable transfer of securities?","\u003Cp>\u003Cstrong>\u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Fsso\u002Fresolver?action=TransferPositions&type=POSITION_OUTBOUND&method=ASSET_TRANSFER\">CHARITABLE TRANSFER\u003C\u002Fa>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>IBKR allows clients to gift shares to a charitable organization when certain conditions are met. Requests to transfer securities from an IBKR Individual, Joint, or Trust account to a qualified charity will be accepted under the following conditions:…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1228,"faq_id":1228,"timestamp":1208,"cir_id":1207},{"id":1233,"title":1234,"short_description":1235,"feedback_context":1236},"faq:\u002F\u002FpageId=28216508","Where can I see tax paid on dividends for prior year?","\u003Cp>\u003Cstrong>\u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Fsso\u002Fresolver?action=RM_TAX_FORMS\">VIEW TAX FORMS\u003C\u002Fa>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>IBKR provides a Dividend Report annually. This is available through \u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Fsso\u002Fresolver?action=RM_TAX_FORMS\">Client Portal by selecting \u003C\u002Fa>\u003Cstrong>Performance & Reports\u003C\u002Fstrong>…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1233,"faq_id":1233,"timestamp":1208,"cir_id":1207},{"id":1238,"title":1239,"short_description":1240,"feedback_context":1241},"faq:\u002F\u002FpageId=1146113824","Certify your tax status","\u003Cp>\u003Cstrong>Overview:\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>Filling out a tax certification form is required to open an account with us. The forms confirm your tax status in relation to the United States. Information provided by you may lower or exempt the U.S. tax withholding on your account…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1238,"faq_id":1238,"timestamp":1208,"cir_id":1207},{"id":1243,"title":1244,"short_description":1245,"feedback_context":1246},"faq:\u002F\u002FpageId=27271543","How do I configure the tax basis for the account?","\u003Cp>The default tax basis methodology for all accounts is First In, First Out (FIFO), but it can be changed on a per day and per symbol basis. To change the default matching method for your account, login to the \u003Cstrong>\u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Fsso\u002Fresolver?action=ACCT_MGMT_MAIN\">Client Portal\u003C\u002Fa>\u003C\u002Fstrong>…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1243,"faq_id":1243,"timestamp":1208,"cir_id":1207},{"id":1248,"title":1249,"short_description":1250,"feedback_context":1251},"faq:\u002F\u002FpageId=1128488824","How does a Non-Us person or Non-US entity claim a refund of US taxes?","\u003Cp>\u003Cstrong>Overview:\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>Non-US persons or entities must file an income tax return with the United States tax authority in order to claim a refund of over withheld or overpaid tax…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1248,"faq_id":1248,"timestamp":1208,"cir_id":1207},{"id":1253,"title":1254,"short_description":1255,"feedback_context":1256},"faq:\u002F\u002FpageId=1128487029","I have received notice that the individual taxpayer identification number (TIN) on my account does not match that of the IRS. What do I need to do?","\u003Cp>\u003Cstrong>Why Your TIN May Be Considered as Incorrect\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>If you are an individual taxpayer your TIN will be your Social Security Number (SSN) or, in the case of resident and non-resident aliens your Individual Taxpayer Identification Number (ITIN). Often an individual taxpayer TIN does not match IRS records because a name has changed through marriage, divorce, adoption, etc., and the change has not been reported to either us or the SSA. Other times the account may not contain the correct SSN or ITIN of the actual owner or the title on the account does not match that used for filing tax returns (see Note 2 below)…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1253,"faq_id":1253,"timestamp":1208,"cir_id":1207},{"id":1258,"title":1259,"short_description":1260,"feedback_context":1261},"faq:\u002F\u002FpageId=28238145","How can I make a charitable donation from my IRA?","\u003Cp>Traditional IRA owners 70½ or older may request an IRA distribution direct to a \"qualified charity\". This is known as a Qualified Charitable Distribution (QCD). The amount is limited to the lesser of your Required Minimum Distribution (RMD) for the year or USD 111,000…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1258,"faq_id":1258,"timestamp":1208,"cir_id":1207},{"id":1263,"title":1264,"short_description":1265,"feedback_context":1266},"faq:\u002F\u002FpageId=1128488754","EMIR reporting important information on self-reporting","\u003Cp>This is only effective after EMIR Refit goes live on April 29, 2024 for EEA and after September 30, 2024 for UK.\u003C\u002Fp>\u003Cp>\u003Cstrong>About EMIR reporting\u003C\u002Fstrong>…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1263,"faq_id":1263,"timestamp":1208,"cir_id":1207},{"id":1268,"title":1269,"short_description":1270,"feedback_context":1271},"faq:\u002F\u002FpageId=1128487352","Important notes regarding Form 13F filing alerts and reports provided by us","\u003Cp>The following are important things that advisors trading through our system should keep in mind when reviewing any Form 13 F-related alerts and reports they receive from us:\u003C\u002Fp>\u003Cul>\u003Cli>We are providing advisors Form 13 F-related alerts for informational purposes only. Advisors should independently review their Form 13F filing obligations. There are numerous aggregation, de minimis, shared investment discretion, and other specific reporting rules that may impact what information must or may not be reported on the form and who must report it. For instance, a manager may omit holdings otherwise reportable if it holds, on the period end date fewer than 10,000 shares (or less than $200,000 principal amount in the case of convertible debt securities) and less than $200,000 aggregate fair market value (including option holdings to purchase only such amounts). The SEC also expects any 13F reports to meet certain file format requirements…\u003C\u002Fli>\u003C\u002Ful>",{"request_context":1205,"type":1216,"id":1268,"faq_id":1268,"timestamp":1208,"cir_id":1207},{"id":1273,"title":1274,"short_description":1275,"feedback_context":1276},"faq:\u002F\u002FpageId=61906189","Why were my stock sale proceeds withheld for taxes?","\u003Cp>Your tax form has either expired or the information was not correct and as a result there was back up withholding tax.  Once you update or correct your tax form and if it is done in the same calendar year then IBKR can refund the tax directly to your account…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1273,"faq_id":1273,"timestamp":1208,"cir_id":1207},{"id":1278,"title":1279,"short_description":1280,"feedback_context":1281},"faq:\u002F\u002FpageId=35792805","What are the tax implications of selling covered securities?","\u003Cp>As required in the Regulations, when you sell covered securities we will report to the IRS not only the gross proceeds from the sale, but also the cost basis, the date of acquisition and whether any gain or loss with respect to such securities is long-term or short-term…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1278,"faq_id":1278,"timestamp":1208,"cir_id":1207},{"id":1283,"title":1284,"short_description":1285,"feedback_context":1286},"faq:\u002F\u002FpageId=1128489018","Tax: Non-US persons and entities: Availability of Form 1042-S","\u003Cp>Forms 1042-S are generally made available by March 15 for the previous calendar year.\u003C\u002Fp>\u003Cp>Circular 230 Notice: These statements are provided for information purposes only, are not intended to constitute tax advice which may be relied upon to avoid penalties under any federal, state, local or other tax statutes or regulations, and do not resolve any tax issues in your favor…\u003C\u002Fp>",{"request_context":1205,"type":1216,"id":1283,"faq_id":1283,"timestamp":1208,"cir_id":1207}]