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under \"Other Useful Information\" and on the Calendar Year Activity Statement.\u003C\u002Fp>\u003Cp>IBKR also offers tax-advantaged account types for clients who are U.S. citizen, such as IRA accounts. Please \u003Ca href=\"https:\u002F\u002Fwww.interactivebrokers.com\u002Fen\u002Ftrading\u002Fira-information.php\">click here\u003C\u002Fa> to learn more about these account offerings. \u003C\u002Fp>",[1206,1212,1214],{"id":540,"title":541,"feedback_context":1207},{"request_context":1208,"type":1209,"id":540,"faq_id":540,"timestamp":1210,"cir_id":1211},"faq-browser-public,faq-browser-1:Jibotsrv4-6758c9f7-2dc2-434a-90b7-18573598c1d4","FAQ_NAVIGATION",1794512757330,"64caaf0f-0b87-4e42-8f59-db1cd6ecca9c",{"id":594,"title":595,"feedback_context":1213},{"request_context":1208,"type":1209,"id":594,"faq_id":594,"timestamp":1210,"cir_id":1211},{"id":602,"title":603,"feedback_context":1215},{"request_context":1208,"type":1209,"id":602,"faq_id":602,"timestamp":1210,"cir_id":1211},"\u003Cp>Based on current information from our third party tax reporting agents, Margin Interest paid is not reported to the IRS.\u003C\u002Fp>\u003Cp>However, the amount of margin interested you paid is provided as a courtesy to you on the last page of the 1099 under \"Other Useful Information\" and on the Calendar Year Activity Statement…\u003C\u002Fp>",[1218,1230,1237,1244],{"id":1219,"title":1220,"feedback_context":1221,"short_description":1224,"source":1225},"1136167164","Tax reporting: Interest from US government obligations",{"request_context":1208,"type":1222,"id":1219,"faq_id":1219,"timestamp":1223,"cir_id":1211},"FAQ_SIMILAR",1794512757351,"\u003Cp>Interest on US obligations is reported on Form 1099-INT in the year the Treasury bill or note matures or you sell it, which may not be the year it was purchased. Refer to \u003Ca href=\"https:\u002F\u002Fwww.irs.gov\u002Fpub\u002Firs-pdf\u002Fp550.pdf\">IRS Publication 550\u003C\u002Fa>, Investment Income and Expenses, and consult your tax advisor for more information on reporting interest on US government obligations…\u003C\u002Fp>",{"id":1226,"title":1227,"link":1228,"sourceType":1229},"faq","IBKR FAQs","https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=1136167164","FAQ",{"id":1231,"title":1232,"feedback_context":1233,"short_description":1234,"source":1235},"1128483713","Tax: Dividends and distributions: Where are foreign tax withheld amount reported?",{"request_context":1208,"type":1222,"id":1231,"faq_id":1231,"timestamp":1223,"cir_id":1211},"\u003Cp>The amount of foreign tax withheld from dividends is reported on Form 1099-DIV. The IRS does not require reporting of foreign tax withheld on gross proceeds and substitute payments in lieu. Refer to \u003Ca href=\"http:\u002F\u002Fwww\u002Fibconfluence\u002Firs.gov\u002Fpub\u002Firs-pdf\u002Fp514.pdf\">IRS Publication 514\u003C\u002Fa>…\u003C\u002Fp>",{"id":1226,"title":1227,"link":1236,"sourceType":1229},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=1128483713",{"id":1238,"title":1239,"feedback_context":1240,"short_description":1241,"source":1242},"1128483392","Tax reporting: Return of Capital (ROC) in an account",{"request_context":1208,"type":1222,"id":1238,"faq_id":1238,"timestamp":1223,"cir_id":1211},"\u003Cp>We will report ROC distributions to shareholders as nontaxable distributions on Form 1099-DIV, \"Dividends and Distributions\". Please note that this information is often not available until after the initial 1099 forms are made available to you. Once the information is available we will issue corrected 1099s to you. We suggest that you check your tax forms in Client Portal > Reporting > Tax Forms prior to filing your return to verify that you have used the most current information…\u003C\u002Fp>",{"id":1226,"title":1227,"link":1243,"sourceType":1229},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=1128483392",{"id":1245,"title":1246,"feedback_context":1247,"short_description":1248,"source":1249},"59327805","Why does the interest income on my 1099 differ from my activity statement?",{"request_context":1208,"type":1222,"id":1245,"faq_id":1245,"timestamp":1223,"cir_id":1211},"\u003Cp>Interest income is reported in box 1 of the Form 1099-INT for U.S. tax payers. 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