Year End Tax Form Reference

The most common tax forms received by shareowners are outlined below. The explanations will help determine when a shareholder can expect to receive a particular tax form.

Form
1099-DIV	Beginning in tax year 2012, municipal money market dividends will be reported on Box 10 of the IRS 1099-Div form reports all dividend and capital gain distributions generated if $10 or more is earned no tax form will generate if dividends and capital gains of less than $10 are earned verification of dividend or capital gain payment can be made using the year-end statement mailed by January 31 of each year*
1099-INT	reports interest income generated if $10 or more is earned on tax-exempt funds no tax form will generate if dividends of less than $10 are earned verification of dividend payment can be made using the year-end statement mailed by January 31 of each year*
1099-B	reports proceeds from financial transactions is generated if shares are redeemed or exchanged from a fund with a fluctuating price mailed by January 31 of each year*
1099-R	reports distributions taken from a(n) IRA, Roth IRA, SEP, or 403(b) account, including those taken as a rollover is generated if a distribution is taken from one of the above mentioned account types mailed by January 31 of each year*
1099-Q	reports distributions taken from a Coverdell Education Savings Account is generated if a distribution is taken from a Coverdell Education Savings Account mailed by January 31 of each year*
5498	reports contributions or rollovers made to your IRA, Roth IRA, SEP, or 403(b) account will generate if a contribution or rollover contribution is made into one of the above mentioned account types mailed by May 31 of each year*
5498-ESA	reports contributions or rollovers to a Coverdell Education Savings Account is generated if a contribution or rollover is made to a Coverdell Education Savings Account mailed by April 30 of each year*

* Although Federated generally mails all tax forms prior to the IRS deadline, if the mail date falls on a weekend, the form mailing deadline is extended to the next business day.