Tax Statement Mailing Dates

Below is a schedule of various tax information forms that will be mailed to you or made available online by Merrill or K-1 partners in the first few months of the year. If needed, an amended form will be mailed to you between the end of February and April 15, 2024. You will only receive forms that are appropriate for the activity in your account(s).

Footnote * Merrill requests an extension with the IRS so that we can validate the information that we're providing. Due dates shown reflect the regulatory deadline as a result of this extension.

Form	Form Description	Production Dates	Regulatory Due Date with ExtensionFootnote *
Consolidated 1099 Tax Statement	Summary tax reporting statement of Forms 1099	Jan. 24 - Feb. 28	March 18
Form 1099-R	Retirement plan distributions (various descriptions)	Jan. 18 - Jan. 31	March 1
Supplemental 1099 tax statement	Widely held fixed investment trusts (WHFITs) & Real estate mortgage investment conduits (REMICs)	Mar. 6 - Mar. 18	March 18
Form 1099-Q	529 College Savings Accounts & CESA Distributions	Jan. 11 - Jan. 31	March 1
Form 1099-NEC	Non-employee compensation	Jan. 17 - Jan. 31	March 1
Form 1099-C	Cancellation of debt	Jan. 12 - Jan. 31	March 1
Form 1099-SA	Medical Savings Account Distributions	Jan. 11 - Jan. 31	March 1
Annual Visa^®/checking summary — online only	Checking and Visa transaction activity summary	Jan. 19	N/A
Form 480.6 (A, B, D)	Puerto Rico resident source income reporting	Feb. 23 - Feb. 28	Feb. 28
Form 480.7C	Puerto Rico resident source income from retirement plans and annuities reporting	Feb. 23 - Feb. 28	Feb. 28
Form 2439	Undistributed Long Term Capital Gains	Mar. 11 - Mar. 15	March 15
Form 1042-S	Non-resident client U.S. source income subject to withholding	Mar. 22 - Apr. 5	April 15
Form 480.6C	Non-Puerto Rico resident-PR source income subject to withholding	Mar. 11 - Mar. 15	April 15
Form 990-T	Exempt organization business income tax return	June 15 - Oct. 15	Oct. 15
Form 5498-ESA	Coverdell Education Savings Account contributions	April 24 - April 27	May 30
Form 5498	Retirement account contributions and year-end valuations	May 12 - May 31	July 1 30
Form 5498-SA	Medical Savings Account Contributions	May 12 - May 31	July 1
Schedule K-1	Master limited partnership (MLP) income	Varies as materials are mailed directly from partnerships to clients

Please note: Dates in the table above are based on the most current information available.

Merrill, its affiliates, and financial advisors do not provide legal, tax, or accounting advice. You should consult your legal and/or tax advisors before making any financial decisions.

MAP6153462-06212025

I'd Like to

Discover Merrill

Contact Us

888.637.3343

Connect with us:

Unlimited $0 Trades

With Merrill Edge Self‑Directed, get unlimited free online stock, ETF and option trades with no trade or balance minimumsFooter footnote ^b

Options contracts and other fees may applyFooter footnote ^a

Open an account with Merrill Edge Self-Directed

Footer footnote
Other fees may apply. Free and $0 means there is no commission charged for these trades. $0 option trades are subject to a $0.65 per-contract fee. Sales are subject to a transaction fee of between $0.01 and $0.03 per $1,000 of principal. There are costs associated with owning ETFs. To learn more about Merrill pricing, visit our Pricing page.
Footer footnote

Merrill waives its commissions for all online stock, ETF and option trades placed in a Merrill Edge^® Self-Directed brokerage account. Brokerage fees associated with, but not limited to, margin transactions, special stock registration/gifting, account transfer and processing and termination apply. $0 option trades are subject to a $0.65 per-contract fee. Other fees and restrictions may apply. Pricing is subject to change without advance notice.

For broker-assisted trades through Merrill Edge, you will be charged a fee equal to the lower of $29.95 or 5.00% of the principal amount of the transaction. Further, there are indirect fees, such as annual management and other similar fees, that are charged by the manager or sponsor of an exchange-traded fund and of a closed-end fund, as disclosed in the product's prospectus.

Investment products offered through MLPF&S and insurance and annuity products offered through MLLA:

Are Not FDIC Insured

Are Not Bank Guaranteed

May Lose Value

Are Not Deposits

Are Not Insured by Any Federal Government Agency

Are Not a Condition to Any Banking Service or Activity

Investing in securities involves risks, and there is always the potential of losing money when you invest in securities.

Asset allocation, diversification, and rebalancing do not ensure a profit or protect against loss in declining markets.

The performance data contained herein represents past performance which does not guarantee future results. Investment return and principal value will fluctuate so that shares, when redeemed, may be worth more or less than their original cost. Current performance may be lower or higher than the performance quoted. For performance information current to the most recent month end, please contact us.

Net Asset Value (NAV) returns are based on the prior-day closing NAV value at 4 p.m. ET. NAV returns assume the reinvestment of all dividend and capital gain distributions at NAV when paid.

Market price returns are based on the prior-day closing market price, which is the average of the midpoint bid-ask prices at 4 p.m. ET. Market price returns do not represent the returns an investor would receive if shares were traded at other times.

Returns include fees and applicable loads. Since Inception returns are provided for funds with less than 10 years of history and are as of the fund's inception date. 10 year returns are provided for funds with greater than 10 years of history.

Before investing consider carefully the investment objectives, risks, and charges and expenses of the fund, including management fees, other expenses and special risks. This and other information may be found in each fund's prospectus or summary prospectus, if available. Always read the prospectus or summary prospectus carefully before you invest or send money. Prospectuses can be obtained by contacting us.

Expense Ratio – Gross Expense Ratio is the total annual operating expense (before waivers or reimbursements) from the fund's most recent prospectus. You should also review the fund's detailed annual fund operating expenses which are provided in the fund's prospectus.

This material is not intended as a recommendation, offer or solicitation for the purchase or sale of any security or investment strategy. Merrill offers a broad range of brokerage, investment advisory (including financial planning) and other services. Additional information is available in our Client Relationship Summary (Form CRS) (PDF).

Merrill, its affiliates, and financial advisors do not provide legal, tax, or accounting advice. You should consult your legal and/or tax advisors before making any financial decisions.

Merrill Lynch, Pierce, Fenner & Smith Incorporated (also referred to as "MLPF&S" or "Merrill") makes available certain investment products sponsored, managed, distributed or provided by companies that are affiliates of Bank of America Corporation ("BofA Corp."). MLPF&S is a registered broker-dealer, registered investment adviser, Member Securities Investor Protection (SIPC) popup and a wholly owned subsidiary of Bank of America Corporation ("BofA Corp").

Banking products are provided by Bank of America, N.A. and affiliated banks, Members FDIC and wholly owned subsidiaries of Bank of America Corporation ("BofA Corp.").

Merrill Lynch Life Agency Inc. (MLLA) is a licensed insurance agency and wholly owned subsidiary of BofA Corp.

Merrill A Bank of America Company Merrill A Bank of America Company

(TX21********2V)