Tax statement mailing dates

Important notes about your tax statements:

  • Tax statement mailing dates vary slightly depending on the types of accounts and investments you own1, 2. See mailing status below.
  • For jointly-owned accounts (and those owned by a trust or a corporation), tax statements are sent only to, or viewable online only by, the designated taxpayer on the account.
  • We recommend waiting to file your tax returns until each taxpayer in your household (or group) receives tax statements for all of their accounts with reportable activity in 2016.
  • 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 2016 individual tax returns is delayed until April 18, 2017 due to legal holidays3.
Tax statements Account / Investment type Mailing status
1099 Consolidated Tax Statement

Includes the tax statements below, as applicable:

  • 1099-B, Proceeds from Broker and Barter Exchange Transactions
  • 1099-DIV, Dividends and Distributions
  • 1099-INT, Interest Income
  • 1099-MISC, Miscellaneous Income7
  • 1099-OID, Original Issue Discount
  • Supplemental statements
  • Ameriprise® brokerage accounts or Managed Accounts investments (nonqualified4)
1099 Consolidated Tax Statement

Includes the tax statements below, as applicable:

  • 1099-B, Proceeds from Broker and Barter Exchange Transactions
  • 1099-DIV, Dividends and Distributions
  • 1099-INT, Interest Income
  • 1099-MISC, Miscellaneous Income7
  • 1099-OID, Original Issue Discount
  • Supplemental statements
  • Updated tax statements6 for the above account types that hold investments in:
    • Real Estate Mortgage Investments Conduits (REMICs)
    • Collateralized Debt Obligations (CDOs)
    • Widely Held Fixed Investment Trusts (WHFITs)
    • Widely Held Mortgage Trusts (WHMTs)
1099-R

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

  • Traditional, SEP, SIMPLE and ROTH IRA plans and other retirement plans invested in all products
  • RiverSource® annuities (nonqualified4)
  • RiverSource® insurance
1099-B
  • Ameriprise certificates (nonqualified4)
1099-B
  • Columbia mutual funds (nonqualified4)
1099-INT
  • Ameriprise certificates (nonqualified4)
  • RiverSource insurance
1099-DIV
  • Columbia mutual funds (nonqualified4)
Updated Form 1099-DIV and Form 1099-B
  • Columbia mutual funds (nonqualified4) that own real estate investment trusts (REITs), such as the Columbia Real Estate Equity Fund8
1099-OID
  • Ameriprise certificates (nonqualified4)
1099-LTC Long-Term Care
  • RiverSource insurance
1099-Q

Payments from Qualified Education Programs (Under Section 529 and 530)

  • Coverdell Education Savings Accounts (CESA)
  • 529 College Savings Plan

5498

IRA Contribution Information

  • Traditional, SEP, SIMPLE and ROTH IRA plans and other retirement plans invested in all products
    • This includes Dec. 31 fair market value (FMV) and required minimum distribution (RMD) information

Updated 5498

  • Traditional, SEP, SIMPLE and ROTH IRA plans and other retirement plans with any of the following:
    • Contributions or contribution changes for the 2016 tax year made between Jan. 1, 2017 and April 183, 2017
    • Updated fair market value (FMV) and required minimum distribution (RMD) amounts  and hard-to-value asset information, if applicable9

Mailed by May 31, 2017

5498-ESA

Coverdell ESA Contribution Information

  • Coverdell Education Savings Accounts (CESA)

Updated 5498-ESA

  • Coverdell Education Savings Accounts (CESA) with contributions or contribution changes for the 2016 tax year made between Jan. 1, 2017 and April 183, 2017

1042-S

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

  • Traditional, SEP, SIMPLE and ROTH IRA plans and other retirement plans
  • Nonqualified investments:
    • Ameriprise brokerage accounts or Managed Accounts investments 
    • Ameriprise certificates
    • Columbia mutual funds
    • RiverSource annuities

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

  • If any of 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 require tax reporting for these accounts.
  • 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 2016 in your account(s) can be viewed in the Activity Detail section on your last financial statements for 2016 and on your Ameriprise annual financial statement (available only 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.
  • 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, 2017, 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

  • If any of your accounts hold investments in real estate investment trusts (REITs), Unit Investment Trusts (UITs) and certain mutual funds, you may receive updated tax statements due to income reclassifications.
  • 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 sends updated tax statements when we receive revised information from the investment issuer, or when your account has other information changes.
  • Tax reporting updates due to income reclassification can occur any time throughout the year.
  • For more information review reclassification information at ameriprise.com/taxprofessionals.