Tax statement mailing dates

Important notes about your tax statements:

  • Tax statement mailing dates vary depending on the types of accounts and investments you own.1, 2 See mailing status below.
  • For jointly-owned accounts, tax statements are sent only to the person whose name and taxpayer identification number (Social Security Number for individuals) is shown on the account.
  • For accounts owned by a trust, tax statements are sent to the trustee. 
  • For corporations or other entities, tax statements are sent to the corporation's designated agent.
  • Tax statements for brokerage and certificate accounts are viewable online by the designated account owner. Owners under age 18 and entities such as trusts or corporations are not able to view online statements.
  • We recommend waiting to file tax returns until each taxpayer in your household (or group) whose income could affect your tax return receives tax statements for all of their accounts with reportable activity in 2018.
  • Copies of most tax statements will be available on the secure site on ameriprise.com as they are mailed. Register or log in.
  • Some RiverSource® annuity tax statements are only available on riversource.com. Log in.
  • The IRS filing deadline for 2018 individual tax returns is Monday, April 15, 2019; and April 17, 2019 for those in Maine and Massachusetts.3
Tax statements Account / Investment type Mailing status
1099 Consolidated Tax Statement

Includes the tax statements below

  • 1099-B, Proceeds from Broker and Barter Exchange Transactions9
  • 1099-DIV, Dividends and Distributions
  • 1099-INT, Interest Income
  • 1099-MISC, Miscellaneous Income7, 6
  • 1099-OID, Original Issue Discount
  • Supplemental statements
     
  • Ameriprise® brokerage accounts (nonqualified4)
  • Ameriprise® Managed Accounts investments (nonqualified4)
  • Ameriprise® certificates (nonqualified4)
     
  • Mailed by Feb. 15, 20195
1099-INT, Interest Income
  • RiverSource insurance
  • Mailed by Jan. 31, 2019
Additional tax reporting for REMICs, CDOs, WHFITs and WHMTs7

Includes updated tax statements8 below, as applicable:

  • 1099-INT, Interest Income
  • 1099-OID, Original Issue Discount
  • Supplemental statements
  • Updated tax statements for the above account types holding investments in:
    • Real Estate Mortgage Investments Conduits (REMICs)9
    • Collateralized Debt Obligations (CDOs)
    • Widely Held Fixed Investment Trusts (WHFITs)
    • Widely Held Mortgage Trusts (WHMTs)
  • Mailed by March 15, 2019
1099-R

Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

 

  • Traditional IRA, SEP, SIMPLE and ROTH IRA plans and other retirement plans 
  • RiverSource® annuities (nonqualified4)
  • RiverSource® insurance
     
  • Mailed by Jan. 31, 2019
1099-LTC, Long-Term Care
  • RiverSource insurance
  • Mailed by Jan. 31, 2019
1099-Q, Payments from Qualified Education Programs (Under Section 529 and 530)

 

  • Coverdell Education Savings Accounts (CESA)
  • 529 College Savings Plan
  • Mailed by Jan. 31, 2019
5498, IRA Contribution Information
  • Traditional IRA, SEP, SIMPLE and ROTH IRA plans and other retirement plans invested in all products. This statement includes:
    • Contributions and rollovers for the 2018 tax year, made between Jan. 1 and Dec. 31, 2018
    • Dec. 31, 2018 fair market value (FMV)
    • Required minimum distribution (RMD) information for people over age 70 ½ 
  • Mailed by Jan, 31, 2019

Updated 54988

  • Traditional IRA, SEP, SIMPLE and ROTH IRA plans and other retirement plans with any of the following as applicable:
    • Contributions or contribution changes for the 2018 tax year made between Jan. 1, 2019 and April 15, 20193,11
    • Updated fair market value (FMV)
    • Updated required minimum distribution (RMD) amounts1 for people over age 70 ½ 
    •  Hard-to-value asset information11
  • Mailed by May 31, 2019
5498-ESA, Coverdell ESA Contribution Information
  • Coverdell Education Savings Accounts (CESA)
  • Mailed by Jan. 31, 2019
Updated 5498-ESA8
  • Coverdell Education Savings Accounts (CESA) with contributions or contribution changes the 2018 tax year made between Jan. 1, 2019 and April  15, 20193,11
  • Mailed by April 30, 2019

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding

  • Traditional IRA, SEP, SIMPLE and ROTH IRA plans and other retirement plans
  • Nonqualified investments:
    • Ameriprise brokerage accounts or Managed Accounts investments 
    • Ameriprise certificates
    • RiverSource annuities
  • Mailed by March 15, 2019

Why you may not receive a tax statement for a small amount

  • If your accounts earned less than $10 in income for the calendar year, you generally will not receive 1099-DIV, 1099-INT or 1099-OID forms because the IRS does not generally require tax reporting for these amounts.
  • There are exceptions to this rule. We will issue a tax statement if there was any amount of backup withholding, early withdrawal penalty, or foreign tax paid on accounts that earned less than $10 in income for the calendar year.
  • You may still need to report this income on your tax return. The total amount of income earned in 2018 in your account(s) can be viewed in the Activity Detail section on your last financial statement for 2018 and on your Ameriprise annual financial statement (available only on the secure site on ameriprise.com).

Why you might receive a Form 1042-S for account(s) owned by a U.S. entity

  • Entities that have not provided Ameriprise with a certified Taxpayer Identification Number (TIN) are treated as foreign entities for Foreign Account Tax Compliance Act (FATCA) purposes. A certified TIN is one provided on Form W-9.
  • Nonqualified4 accounts owned by entities such as trusts, corporations, partnerships, estates, etc., (not individual clients) without a certified TIN on file during any part of the year, will be subject to withholding on interest and dividend income during that time, under Chapter 4 of the Internal Revenue Code (currently 30%).
  • If Ameriprise does not have a certified TIN on file for your account(s) at any time during the year, you may receive Form 1042-S by March 15, 2019, reporting interest and dividend income and associated Chapter 4 withholding.
  • You may also receive any applicable Forms 1099-B reporting sale proceeds, cost basis information, and possibly other tax reporting if your TIN was certified at some point during the year.

Why you might receive updated tax statements

  • One of the reasons you might receive updated tax statements is due to income reclassification. You can anticipate an updated statement(s) if any of your nonqualified⁴ Ameriprise brokerage accounts or Managed Accounts investments hold investments in real estate investment trusts (REITs), Unit Investment Trusts (UITs) and certain mutual funds.
  • Income reclassifications and other adjustments are made by some companies that issue stock or mutual funds. They may provide updated information too late to be incorporated into the year-end tax statements.
  • Ameriprise may send updated tax statements when we receive revised information from the investment issuer, or when your account has other information changes.8,12
  • Tax reporting updates due to income reclassification can occur any time throughout the year.
  • We will only send new or updated tax statement(s) for accounts affected by changes. We will not resend any 2018 tax statements that don’t require updates.
  • To make it easier for you and your tax preparer to find the changes that were made to your tax reporting, amended tax packages for nonqualified Ameriprise brokerage accounts will include a statement called “Summary of Changes from Previous to Current Statement.”
  • You may also receive updated tax statements for other reasons, such as account corrections or cost basis updates.
  • For more information review reclassification information at ameriprise.com/taxprofessionals.