Tax Information and Reporting – Reports and Dates

Tax Information and Reporting

Reports and Dates

Reports: Tax Year 2023

Forms and reports will be available by the end of the day of the date listed.

US Persons and Entities

Form/Worksheet	Available	Reported To	Received By
1099-R	January 31, 2024	Internal Revenue Service	IRAs, Roth IRAs and SEP IRA accounts
Consolidated Form 1099 (includes forms 1099-INT, 1099-OID, 1099-DIV, 1099-B, 1099-MISC, 1099-NEC)	February 15, 2024	Internal Revenue Service	All accounts
Worksheet for Form 8949	March 1, 2024		Individuals and Primary Joint Account Holders Partnerships, LLCs Trusts and Disregarded Entities Advisor and Fully Disclosed Broker Clients
Gain/Loss Worksheet for 1256 Contracts	February 15, 2024		Individuals and Primary Joint Account Holders Partnerships, LLCs, Trusts, unincorporated businesses and owners of Disregarded Entities Advisor and Fully Disclosed Broker Clients
WHFIT Tax Information Statement	March 15, 2024		Individuals and Primary Joint Account Holders Partnerships, LLCs, Trusts and Unincorporated Businesses Advisor and Fully Disclosed Broker Clients
Form 2439 (for calendar year RICs)	90 days after year-end of reporting entity	Internal Revenue Service	All accounts
Form 5498	May 31, 2024	Internal Revenue Service	IRAs, Roth IRAs and SEP IRAs

Non US Persons and Entities

Form/Worksheet	Available	Reported To	Received By
Form 1042-S	March 15, 2024	Internal Revenue Service	All accounts

Canadian Persons and Entities

Form/Worksheet	Available	Reported To	Received By
T5	February 28, 2024	Canada Revenue Agency	All accounts
T5008	February 28, 2024	Canada Revenue Agency	All accounts
T3	March 31, 2024¹	Canada Revenue Agency	All accounts
T4RSP	February 28, 2024¹	Canada Revenue Agency	All accounts
T5013	March 31, 2024¹	Canada Revenue Agency	All accounts

Québec Residents and Entities

Form/Worksheet	Available	Reported To	Received By
Relevé 2	February 28, 2024	Revenu Québec	All accounts
Relevé 3	February 28, 2024	Revenu Québec	All accounts
Relevé 18	February 28, 2023	Revenu Québec	All accounts
Relevé 15	March 31, 2024¹	Revenu Québec	All accounts
Relevé 16	March 31, 2024¹	Revenu Québec	All accounts

Canadian Non Residents²

Form/Worksheet	Available	Reported To	Received By
NR4	March 31, 2024¹	Canada Revenue Agency	All accounts

All Clients

Form/Worksheet	Available	Received By
Annual Statement	January 31, 2024	All accounts
Dividend Report	February 15, 2024 (US clients) March 15, 2024 (Non-US clients)	All accounts
Forex Income Worksheet	February 29, 2024	Individuals and Primary Joint Account Holders Partnerships, LLCs Trusts and Disregarded Entities Advisor and Fully Disclosed Broker Clients

Or next business day if weekend/holiday.
Non-residents of Canada, holding Canadian Securities.

The risk of loss in online trading of stocks, options, futures, currencies, foreign equities, and fixed income can be substantial. Options are not suitable for all investors. For more information, read the "Characteristics and Risks of Standardized Options".

Your capital is at risk and your losses may exceed the value of your original investment.

Interactive Brokers (U.K.) Limited is authorised and regulated by the Financial Conduct Authority. FCA Reference Number 208159.

Interactive Brokers LLC is regulated by the US SEC and CFTC and is a member of the SIPC (www.sipc.org) compensation scheme;
products are only covered by the UK FSCS in limited circumstances.

Before trading, customers must read the relevant risk disclosure statements on our Warnings and Disclaimers page.

For a list of IBG memberships worldwide, see our exchange listings.