Tax form schedule

This statement is sent in early January to all Capital Group account owners whose accounts were still open after September 30. It contains all activity for the calendar year and the year-end account value.

Based on your account type(s) included on the statement, it may include:

• Available cost basis information for covered and noncovered shares
• Contributions and transfers to CollegeAmerica® accounts
• A required minimum distribution (RMD) notice to IRA account owners who will be age 73 or older in the upcoming year

Note: For tax purposes, you should keep your year-end statements for at least 6 calendar years after the final sale of your fund shares. 

Return to the Tax Center.

This form is sent to most non-retirement/non-education account owners who received a taxable dividend, exempt-interest dividend or capital gain distribution. The form includes:

• Total ordinary dividends
• Qualified dividends
• Total capital gain distributions
• Nondividend distributions 
• Federal income tax withheld
• Foreign taxes paid
  
• Federally tax-exempt income dividends from American Funds municipal bond funds
  
• Private activity bond interest used to calculate alternative minimum tax, if that tax applies to you 
  
• Section 199A dividends

Online by: Late January

Mailed by: January 31, 2025

Return to the Tax Center.

This form is sent to most non-retirement/non-education account owners who sold or exchanged shares of American Funds (other than American Funds U.S. Government Money Market Fund). The form includes information on all sales and exchanges of shares, including the:

• Date of each sale
• Number of shares sold
• Share price and dollar amount of each transaction
• Cost basis information when available 
• Long- and short-term gain or loss information when available

Online by: Late January

Mailed by: January 31, 2025

Return to the Tax Center.

This form is sent to owners of traditional, Roth, SEP and SIMPLE IRAs and other retirement accounts who received distributions from their accounts. The form includes information on the:

• Total distribution amount
• Amount of federal and state tax withheld
• Distribution code

Online by: Mid-January

Mailed by: January 31, 2025

Return to the Tax Center.

This form is sent to owners, beneficiaries or recipients of CollegeAmerica accounts and Coverdell Education Savings Accounts (ESAs) who received distributions. The form includes information on:

• CollegeAmerica distributions, including the basis and earnings
• Coverdell ESA distributions and fair market value as of December 31

Online by: Mid-January

Mailed by: January 31, 2025

Return to the Tax Center.

This form reports distributions from ABLEAmerica® accounts, including the following:

• Earnings and basis amounts for gross distributions
• Excess contributions returned to the contributor
• Program-to-program transfers. The dollar amount of the program-to-program transfer isn't reported on the form.
• ABLEAmerica account termination during tax year, via a checkbox

Online by: Not available online

Mailed by: January 31, 2025

Return to the Tax Center.

This form is sent to California residents who had state backup withholding. The form includes information on the withholding that occurred on:

• Redemptions
• Exchanges
• Long-term capital gain distributions

Online by: Mid-January

Mailed by: January 31, 2025

Return to the Tax Center.

This form is sent to nonresident aliens that have valid documentation of foreign tax status on file with Capital Group and to eligible foreign entities. The form includes information on:

• Gross income paid
• Income code
• Country of tax residence
• Nonresident alien (NRA) tax withheld
• NRA withholding rate
• Foreign Account Tax Compliance Act (FATCA) tax withheld

Online by: Mid-March     

Mailed by: March 15, 2025

Return to the Tax Center.

This form reports purchases to ABLEAmerica accounts, including the following:

• ABLE contributions
• ABLE-to-ABLE rollovers
• Fair market value
• Checkbox to indicate whether the account was opened during the tax year
• Basis of eligibility
• Disability code

Online by: Not available online        

Mailed by: March 15, 2025

Return to the Tax Center.

This form is sent to Coverdell ESA beneficiaries/recipients whose accounts received a contribution or transfer.

Online by: Late April               

Mailed by: April 30, 2025

Return to the Tax Center.

This form is sent to traditional, Roth, SEP and SIMPLE IRA owners who made contributions to their accounts. The form includes information on:

• IRA, rollover and recharacterization contributions to traditional IRAs
• Roth, rollover, conversion and recharacterization contributions to Roth IRAs
• Employer, salary deferral and rollover contributions to SEP and SIMPLE IRAs
• Fair market value of account as of December 31
• Indication of whether the IRS has been notified that the account is subject to required minimum distribution (RMD) rules (if the IRA owner will be age 73 or older)
   

Online by: Late May    

Mailed by: May 31, 2025

Return to the Tax Center.