Many people are familiar with the end of January deadline for W-2s from employers, but reporting deadlines for many types of accounts are actually later.
Fidelity generally mails and/or makes available online each type of tax form by its IRS deadline. However, as we have in the past, Fidelity has received an IRS 30-day mailing extension which will impact our mailing dates for some non-retirement (1099) Tax Reporting Statements. We requested this extension because some mutual fund issuers do not provide final information in time to meet the normal IRS mailing deadline. This extension makes it possible for Fidelity to send you the most accurate tax information available. Otherwise we would be required to send you corrected tax forms.
Tax Statement Mailing Deadlines
|Statement name||Accounts||IRS mailing deadline|
|Tax Reporting Statement (Includes 1099-DIV, 1099-INT, 1099-OID, 1099-B, 1099-MISC)||Nonretirement brokerage account, including a Fidelity Cash Management Account. S-Corps that sold a covered security will receive both a 1099-B and an Informational Tax Statement.||
Note: Fidelity has received an extension until March 17 from the IRS.
|Tax Reporting Statement (may include Form 1099-DIV and /or 1099-B)||Nonretirement Fidelity Mutual Funds Account. S-Corps that sold a covered security will receive both a 1099-B and an Informational Tax Statement.||February 18|
|5498||IRA, if you made a contribution for the 2013 tax year between January 1, 2014, and April 15, 2014||June 2|
|1099-R||Retirement account (reports distributions, recharacterizations, etc.)||January 31|
|5498-SA||Health Savings Account||January 31|
|5498-SA||Health Savings Account, if you made a contribution between January 1, 2014, and April 15, 2014||June 2|
|1099-SA||Health Savings Account (reports distributions)||January 31|
|1099-Q||529 plan account distributions||January 31|
|1099-OID||Nonretirement brokerage account holding certain real estate mortgage investment conduits (REMICs), financial asset securitization investment trusts (FASITs), and/or collateralized mortgage obligations (CMOs)||March 17|
|2439||Brokerage or Fidelity mutual fund account holding a mutual fund or real estate investment trust that retained its long-term capital gains||March 17|
|Supplemental mortgage pool statement||Accounts holding a mortgage pool security (a kind of widely held fixed investment trust) with 2013 tax-reporting consequences||March 17|
|1042-S||Accounts held by a nonresident alien with U.S.-source income earnings (This statement is not available online.)||March 17|
|K-1||Partnerships||Fidelity does not provide this form; it is sent directly by the partnership.|
Why you may not get a tax statement by mail
Fidelity produces and makes available tax statements and forms according to your account activity for the year. If certain income amounts were less than $10, you had no sales, redemptions, or withholding amounts, and your holdings paid no reportable foreign tax, the IRS does not require us to issue a tax statement. This is known as a de minimis rule. While we will not mail a tax form in this circumstance, nor send the information to the IRS, we will nevertheless post such a tax form on Fidelity.com and notify you by email (if we have your email address) when it is available. These forms have a de minimis watermark and are also labeled "de minimis" in the upper right corner of the first page.
Therefore, even if you got a certain statement last year and still hold the same account or securities, there may be no reportable activity for this year.
eDelivery and email notification
If you have elected eDelivery, we inform you by email once your form is available online. We also notify customers who have not elected eDelivery but have an email address on file, as the statements are usually posted online several days before they would arrive in the mail.
More about mailing and reporting
We send each tax form only after we have received all anticipated, relevant information. This may help you avoid having to change or amend your return. If we receive additional information after we send a tax form, we will send a corrected version.
IRS rules require us to send most tax forms for each Social Security number or tax identification number separately, even if they are mailed to the same address. Depending upon the types of holdings in the accounts, we may send tax forms for the same household at different times.
Additionally, please note that we must also provide the information on the IRS forms to the IRS.
If you have questions about your statement
Our Tax Statement Guides provide additional information and line-item explanations that you may find useful as you complete your tax returns.