Get the most from your Merrill Lynch tax reporting statement
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Contents Here’s an overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . What is the Merrill Lynch tax reporting statement? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Who gets a tax reporting statement? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . What will you find in your tax reporting statement? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Check the status of your linked accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Get a glimpse of what’s inside . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Important items for your attention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Corrections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 See reportable and nonreportable information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Your account activity is summarized . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 You can review transaction details . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Monitor card or checking activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Tap into online services and support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Downloading tax information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Downloading text files . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Online statement view . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Read these important reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Delayed statement mailings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amended returns due to reclassification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dates for statement mailings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Access additional resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Questions about your statement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment questions (non-tax related) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax planning website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Preparing your tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contacting the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Merrill Lynch is the marketing name for Merrill Lynch and Merrill Edge, both of which are made available through Merrill Lynch, Pierce, Fenner & Smith Incorporated (“MLPF&S”). Merrill Edge is the marketing name for two businesses: Merrill Edge Advisory Center®, which offers team-based advice and guidance brokerage services; and a self-directed online investing platform. Merrill Lynch Wealth Management makes available products and services offered by MLPF&S, a registered broker-dealer and Member SIPC, and other subsidiaries of Bank of America Corporation (“BofA Corp.”). Banking products are provided by Bank of America, N.A., and affiliated banks, Members FDIC and wholly owned subsidiaries of BofA Corp. Investment products:
Are Not FDIC Insured
Are Not Bank Guaranteed
May Lose Value
MLPF&S and Bank of America, N.A., make available investment products sponsored, managed, distributed or provided by companies that are affiliates of BofA Corp. or in which BofA Corp. has a substantial economic interest. 2
Here’s an overview What is the Merrill Lynch tax reporting statement?
Your tax reporting statement includes the following sections:
As a Merrill Lynch client, you may receive a consolidated 1099 tax reporting statement that summarizes your account information for the past year. It helps make it easy for you or your tax advisor to prepare your tax return.
• A summary of your account income for the prior year ––Form 1099-DIV: Dividends and Distributions ––Form 1099-INT: Interest Income ––Summary of Original Issue Discount (OID) Items
Who gets a tax reporting statement?
––Summary of Sales Proceeds
If you’re a Merrill Lynch client who is an individual, a partnership, a sole proprietor, a taxable trust, an estate or any other entity for whom we’re required to provide tax information or a Form 1099, you’ll receive a tax reporting statement.
––Form 1099-MISC: Miscellaneous Income
What will you find in your tax reporting statement? The annual tax reporting statement contains details on information that’s required to be reported to the IRS. It also includes nonreportable information related to the activities in your Merrill Lynch account. Plus, you’ll find all the latest legislative changes as well as instructions for reportable items you need to include when filing your tax return.
––Distributions and Charges • OID and gross proceeds and gain/loss details that may be IRS reportable at the transaction level The following summary statements are available online if you have the appropriate account activity. The information is not reported to the IRS. • The “Annual Summary” statement includes account activity information that’s not reported to the IRS but is helpful in preparing an income tax return. • If you’re part of the Visa® program, you’ll get the details of your Visa card and checking transactions on a Visa Access summary statement. This summary statement will be posted online at mymerrill.com or merrilledge.com.
Industry recognition
In Corporate Insight’s last Broker Monitor—Tax Statement Analysis report (July 2013), Merrill Lynch’s tax reporting statement was ranked No. 1 overall. The report periodically reviews annual year-end tax statements that include the official Form 1099 as well as supplemental reports. The Merrill Lynch statement was praised for offering “one of the strongest tax reporting statements among all competitor firms reviewed.”
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Check the status of your linked accounts If your monthly account statements are linked and you’re eligible to receive multiple tax statements, your statement package will include the household link status summary page. The household link status summary includes a list of all the accounts within a statement link that have your household address and for which Merrill Lynch is required to provide annual tax reporting (Forms 1099). We’ll package statements in the same envelope, when possible, and mail them to the primary account holder. We’ll also provide the mailing status of the applicable tax statements and the page number(s) of the statement included within the package. The page numbers of each tax statement will be consecutive. For example, if the first tax statement is pages 1 through 10, the second statement will begin on page 11. The eligible statement and form types that may be included in the account status display are Consolidated, Supplemental, Annual Visa/ Checking Statement, Form 1099-R, Form 1099-SA and Form 1099-Q.
2015 TAX REPORTING HOUSEHOLD LINK STATUS AS OF 02/08/2016 JOHN CUSTOMER 123 MAIN STREET NEW YORK, NY 10281
We are providing a mailing status for all accounts in your statement link for which we are required to provide Annual Tax Reporting (Forms 1099). PLEASE NOTE: There may be more than one account in this statement package. Please review your Link Summary information carefully. Account Name
Account No.
Status
John Q Customer
XXX-X6000 XXX-X6000 XXX-X6000 XXX-X6001 XXX-X6004 XXX-X6A00 XXX-X6A04 XXX-X6B03
Tax Statement Enclosed Supplemental Tax Statement Due by 03/16 Visa/Checking Stand Alone Delivered OnLine Tax Statement Delivered OnLine 02/09 Tax Statement Pending Form 1099R Produced 01/17 Income Below IRS Reporting Requirements Tax Statement Enclosed
John and Jane Customer Jr. John Consults Account Jonathon Q Customer Jane Customer Johnnie and Janie Customer
Pages In Package 1-31 n/a n/a 32-37 n/a n/a n/a 38-43
One link status page is produced per statement mailing (mailings may include more than one account per package).
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Get a glimpse of what’s inside Account No.
Taxpayer No.
Page
123-96000
XXX-XX-6789
1 of 43
2015 TAX REPORTING STATEMENT ORIGINAL 1099 02/09/2016 JOHN Q CUSTOMER 123 MAIN STREET NEW YORK, NY 10281
Table of Contents Summary Pages .............................................................. Original Issue Discount Details .............................................................. Contingent Payment Debt Details .............................................................. Non-Reportable Original Issue Discount Details ................................................ Sale Proceeds and Gain/Loss Details .............................................................. Profit or Loss on 1256 Contracts .............................................................. Federal Income Tax Withheld on Sales Proceeds.............................................. Amortization and Accretion Information .............................................................. Dividend Income Activity .............................................................. Miscellaneous Income Activity .............................................................. Interest Income Activity .............................................................. Other Distributions and Charges ..............................................................
Page 3 7 9 9 10 16 18 18 20 25 26 29
Merrill Lynch would like you to note the following item(s) which may affect your tax return. Please discuss these matters with your Tax Advisor prior to completing your tax return.
IMPORTANT ITEMS FOR YOUR ATTENTION As a holder of a Widely Held Fixed Investment Trust, Real Estate Mortgage Investment Conduit and/or certain Collateralized Debt Obligations, you will be receiving a Supplemental Tax Information Statement in addition to this statement. The Supplemental Statement will be produced and mailed to you on or before the IRS deadline of March 15, 2016. We recommend you wait until you receive the statement to file your tax return. As an owner of units in a Master Limited Partnership, you will receive a Form 1065, Schedule K-1, directly from the partnership. Although we have included any partnership distributions paid to your account in the Other Distributions and Charges section of this statement, we will not report this information to the IRS. The Form 1065, Schedule K-1 you receive will include your income, deductions and other items and should be used in the preparation of your tax return.
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Your tax reporting statement’s cover page includes a Table of Contents that directs you to the start of each major section. You’ll see a stop sign on the page if there are important items included in the statement that may affect your tax return.
2014 TAX REPORTING STATEMENT CORRECTED 1099 03/28/2016 JOHN Q CUSTOMER 123 MAIN STREET NEW YORK, NY 10281
Important items for your attention
Table of Contents Summary Pages .............................................................. Original Issue Discount Details .............................................................. Contingent Payment Debt Details .............................................................. Non-Reportable Original Issue Discount Details ................................................ Sale Proceeds and Gain/Loss Details .............................................................. Sales Proceeds and Profit/Loss Details on 1256 Contracts .............................. Federal Income Tax Withheld on Sales Proceeds.............................................. Amortization and Accretion Information .............................................................. Dividend Income Activity .............................................................. Miscellaneous Income Activity .............................................................. Interest Income Activity .............................................................. Other Distributions and Charges ..............................................................
Page 3 7 9 9 10 16 18 18 20 25 26 28
Occasionally, we may highlight information that could impact your tax return. In that case, we’d provide details in the “Important Items for Your Attention” section of the statement. For example, if you’re scheduled to receive a Supplemental Tax Information statement because you hold a Widely Held Fixed Investment Trust (WHFIT), Real Estate Mortgage Investment Conduit and/or certain collateralized debt obligations, you’d be notified in this section. Note: This section won’t appear if Lynch there would are nolikemessages Merrill you to notefor theyou. following item(s) that may affect your tax return. Please discuss these matters with your Tax Advisor prior to completing your return.
Corrections IMPORTANT ITEMS FOR YOUR ATTENTION A corrected tax reporting statement replaces any previous tax reporting statement you may have received from Merrill Lynch. As a holder of a Widely Held Fixed Investment Trust, Real Estate Mortgage Investment Conduit and/or certain Collateralized Debt Obligations, you will be receiving a When we notify you of changes, an “Adjustments Applied to This Statement” section appears within the “Important Items Supplemental Tax Information Statement in addition to this statement. The Supplemental Statement will be produced and mailed to you on or before the IRS deadline of March 16, 2015. We section recommendon you the wait until you receive statement to file highlights your tax return. every security that was adjusted and includes an for Your Attention” cover page.theThis section As an owner of units in a Master Limited you will receive a Form 1065, Schedule K-1, directly from the General Partner. Although we have included any accompanying explanation for Partnership, the correction made. partnership distributions paid to your account in the Other Distributions and Charges section of this statement, we will not report this information to the IRS. The Form 1065, Schedule K-1 you receive will include your income, deductions and other items and should be used in the preparation of your tax return.
ADJUSTMENTS APPLIED TO THIS STATEMENT Security Description
CUSIP Number
DIVIDENDS AND DISTRIBUTIONS NEWS CORP LTD SPND ADR
MISCELLANEOUS INCOME THORNBURG MTG INC COM
Reason for Adjustment
Transaction Date(s) Affected
COMPANY RECLASSIFIED INCOME.
05/07/15
ADDED TO STATEMENT, PREVIOUSLY NOT REPORTED.
06/30/15
11/02/15
See reportable and nonreportable information Merrill Lynch is required to report your taxable information on Forms 1099 to the IRS. Four years ago, the IRS issued new regulations that required all brokers to report to clients and to the IRS the adjusted cost basis and the date it was acquired for covered transactions. The regulations specified a multiyear phase-in period during which different security classes would become subject to basis reporting. In 2011, we began basis reporting for covered equity sales, and in 2012 we reported basis on covered mutual fund sales. Beginning with tax year 2014, we initiated basis reporting on sales of covered bonds and options. The reportable section of your statement includes a summary of the 1099 taxable transactions in your account for the following categories:
In addition, we’ve grouped a detailed, chronological breakdown of reportable transactions by security under the following categories: • Original Issue Discount (OID) • Proceeds From Broker and Barter Exchange Transactions Your statement will also include some nonreportable information. These sections can assist you in reviewing the summary of your investments and may be useful in preparing your tax return. They include details of your transactions as well as totals for each of the individual sections. We don’t report to the IRS the details provided in the following sections of your statement: • Dividends and Distributions • Miscellaneous Income
• Dividends and Distributions
• Other Distributions and Charges
• Interest Income
• Interest Income
• Original Issue Discount (OID)
You may, however, see data from various 1099 forms repeated in this section for your convenience, the totals of which are reportable to the IRS.
• Sales Proceeds • Miscellaneous Income
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Your account activity is summarized Your statement’s summary pages include the activity that we’re required to report to you and, in most cases, to the IRS. In addition, summary pages include IRS form and line items associated with the income reflected in the summary boxes. This gives you an easy reference for where the information should be included on your tax return.
Account No.
Taxpayer No.
Page
123-96000
XXX-XX-6789
3 of 43
ORIGINAL 1099 02/09/2016 JOHN Q CUSTOMER 123 MAIN STREET NEW YORK, NY 10281
1
3
Payer: Merrill Lynch, Pierce, Fenner & Smith Inc 1500 Merrill Lynch Drive, NJ2-150-01-13 Pennington, NJ 08534-4129 Federal Identification Number 13-5674085
2015 TAX REPORTING STATEMENT
1099-DIV
1a 1b 2a 2b 2c 2d 3 4 5 6 7 8 9 10 11
Your Financial Advisor 9697 ROBERT A SMIT 717 FIFTH AVENUE NEW YORK, NY 10022
2015 Dividends and Distributions
Total Ordinary Dividends Qualified Dividends Total Capital Gain Distributions Unrecap. Sec. 1250 Gain Section 1202 Gain Collectibles (28%) Gain Nondividend Distributions Federal Income Tax Withheld Investment Expenses Foreign Tax Paid Foreign Country or U.S. Possession Liquidation Distributions Cash Liquidation Distributions Non-Cash Exempt-Interest Dividends Spec. Private Activity Bond Int. Div.
(OMB NO. 1545-0110) Amount 16,472.26 446.80 1,352.42 22.10 57.85 892.15 155.00 410.11 0.00 43.23 Various 4.42 0.00 10,022.85 5,838.78
Sched. B, Line 5 &/or Form 1040, Line 9a Form 1040, Line 9b Sched. D, Line 13 or Form 1040, Line 13 Schedule D, Line 19 See Sched. D Instructions Schedule D, Line 18 See Publication 550 Form 1040, Line 64 Schedule A, Line 23 (Amt. inc. in Line 1a) Form 1116 &/or Form 1040, Line 48 See Instructions See Instructions See Instructions Form 1040, Line 8b See Instructions for Form 6251
Summary of 2015 Original Issue Discount Items Amount 1,738.98 75.01 303.93 1,046.88
See Publication 1212 Original Issue Discount Market Discount See Publication 1212 Acquistion Premium See Publication 1212 See Publication 1212 OID on U.S. Treasury Obligations Amounts of Original Issue Discount are individually reported to the IRS. Refer to the 2015 Original Issue Discount detail section of this statement.
2
1099-INT
2015 Interest Income
1. Dividends and Distributions (Summary totals are reported to the IRS.) 2. Interest Income (Summary totals are reported to the IRS.)
(OMB NO. 1545-0112) Amount 3,770.94 0.00 7,809.36 31.07 0.00 0.00 Various 970.83 683.33 30.40 18.84 15.00 Various
1 Interest Income Sched. B, Line 1 &/or Form 1040, Line 8a Form 1040, Line 30 2 Early Withdrawal Penalty 3 Int. on U.S. Savings Bonds & Treas. See Publication 550 4 Federal Income Tax Withheld Form 1040, Line 64 Sched. A, Line 23 (Amt. inc. in Line 1) 5 Investment Expenses 6 Foreign Tax Paid Form 1116 &/or Form 1040, Line 48 7 Foreign Country or U.S. Possession See Instructions Form 1040, Line 8b 8 Tax-Exempt Interest 9 Spec. Private Activity Bond Interest See Instructions for Form 6251 10 Market Discount See Instructions See Instructions 11 Bond Premium 13 Bond Premium on Tax-Exempt Bonds See Instructions 14 Tax-Exempt/Tax Credit Bond CUSIP No. See Instructions
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Summary page sections
3. S ummary of Original Issue Discount Items (Individual details are reported to the IRS.) 4. S ummary of Sales Proceeds (Individual details are reported to the IRS.)
Summary of 2015 Sales Proceeds
Amount See Form 8949 571,669.11 Sales Proceeds Federal Income Tax Withheld Form 1040, Line 64 628.64 Profit or Loss on 1256 Contracts See Form 6781 28,498.74 Gross Proceeds from each of your 2015 securities trades are individually reported to the IRS. Refer to the 2015 Proceeds from Broker and Barter Exchange Transactions detail section of this statement.
This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty
or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported. You may reach a Tax Representative at 800.637.6326.
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Merrill Lynch, Pierce, Fenner & Smith Incorporated (MLPF&S) is a registered broker-dealer and wholly owned subsidiary of Bank of America Corporation Member, Securities Investor Protection Corporation (SIPC)
JOHN Q CUSTOMER
5
1099-MISC
Taxpayer No.
Page
123-96000
XXX-XX-6789
4 of 43
2015 TAX REPORTING STATEMENT
2015 Miscellaneous Income
2 Royalties 3 Other Income 4 Federal Income Tax Withheld 8 Sub. Payments in Lieu of Div. or Int.
Account No.
Schedule E, Line 4 Form 1040, Line 21 Form 1040, line 64 Form 1040, Line 21
(OMB NO. 1545-0115) Amount 775.00 109.38 0.00 640.00
This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported.
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If you are an investor in a limited partnership, information concerning your distributive share of the partnership's taxable income or loss (Form 1065, Schedule K-1) will not appear on the Tax Reporting Statement. Such information will be sent to you directly from the limited partnership, for inclusion on your income tax return. Nominees - If your federal Taxpayer Identification Number is shown on this form and includes amounts belonging to another person, you are considered a nominee recipient. You must file Form 1099-DIV, 1099-INT, 1099-OID, 1099-MISC or 1099-B, as applicable, with the IRS, for each of the other owners to show their share of the income, and you must furnish a Form 1099-DIV, 1099-INT, 1099OID, 1099-MISC or 1099-B to each owner. A husband or wife is not required to file a nominee return to show amounts owned by the other. See the General Instructions for Certain Information Returns. Foreign Tax Paid - You may be able to claim this foreign tax as a deduction or a credit on Form 1040. See your Form 1040 instructions. Foreign country or U.S. possession will always be displayed as various. Backup Withholding - Persons not furnishing their taxpayer identification number to the payer become subject to backup withholding on certain payments at a rate of 28%, including dividends, interest, and gross proceeds from dispositions of securities. See Form W-9, Request for Taxpayer Identification Number and Certification, for information on backup withholding. Include this amount on your income tax return as tax withheld. 1099-MISC - MISCELLANEOUS INCOME (OMB No. 1545-0115) Each royalty trust is required to provide their shareholders with detailed information regarding items of trust income and deductions. Because the information reported to shareholders by the royalty trust includes the information we report to you on Form 1099-MISC, you should be careful not to report this income on your tax return twice. Line 1 - Shows the income received from rental property. Report on Schedule E (Form 1040). Line 2 - Shows the royalty trust income paid to your account during the tax year. Report on Schedule E (Form 1040). Line 3 - Generally, report this amount on the "Other Income" line of Form 1040 and identify the payment. The amount shown may be payments you received as the beneficiary of a deceased employee, prizes, awards, taxable damages, or other taxable income. See Publication 525, Taxable and Nontaxable Income. Line 8 - Shows substitute payments in lieu of dividends or tax-exempt interest received by your broker on your behalf after transfer of your securities for use in a short sale. Report on the "Other Income" line of Form1040.
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Amount Limited Partnership Income ........................................... 468.72 Non-Reportable Dividends and Interest ........................................... 0.00 Non-Reportable Tax-Exempt Interest ........................................... 0.00 Taxable Muni Accrued Int. Paid Activity ........................................... 228.37 Non-Tax Muni Accrued Int. Paid Activity ........................................... 135.00 Other Accrued Interest Paid ........................................... 145.96 Margin Interest ........................................... 2,077.54 Fees ........................................... 14,531.36 Non-Reportable Distribution Expenses ........................................... 358.10 Excess Bond Premium ........................................... 77.67 Additional Bond Premium ........................................... 85.32 *Dollar amounts above may reflect as net, please review the detail section to determine impact.
INSTRUCTIONS FOR RECIPIENT OF FORMS 1099, COPY B - READ CAREFULLY
The amounts listed on Forms 1099-DIV, 1099-INT, 1099-OID, 1099-MISC and 1099-B represent dividends,interest, miscellaneous income, original issue discount and/or gross proceeds payments made or credited toyour account during the calendar year.
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Distributions and Charges*
1099-DIV - DIVIDENDS AND DISTRIBUTIONS (OMB No. 1545-0110) Line 1a - Shows total ordinary dividends that are taxable. Include this amount on Line 9a of Form 1040 or 1040A. Also report it on Schedule B (Form 1040A or 1040) if required. The amount shown may be a distribution from an employee stock ownership plan (ESOP). Report it as a dividend on your Form 1040/1040A but treat it as a plan distribution, not as investment income, for any other purpose. Line 1b - Shows the portion of the amount in box 1a that may be eligible for reduced capital gains rates. See Form 1040/1040A instructions for how to determine this amount. Report the eligible amount on line 9b, Form 1040 or 1040A. Line 2a -Shows total capital gain distributions (long-term) from a regulated investment company or real estate investment trust. Report the amounts shown on line 2a on Schedule D (Form 1040), Line 13. But, if no amount is shown on Lines 2c-2d and your only capital gains and losses are capital gain distributions, you may be able to report the amounts as shown on Line 2a on Line 13 of Form 1040 (Line 10 of Form 1040A) rather than Schedule D. See the Form 1040 or 1040A instructions. Line 2b - Shows the portion of the amount on Line 2a that is unrecaptured section 1250 gain from certain depreciable real property. Report this amount on the Unrecaptured Section 1250 Gain Worksheet Line 19 in the instructions for Schedule D (Form 1040). Line 2c - Shows the portion of the amount in box 2a that is section 1202 gain from certain small business stock that may be subject to an exclusion. See the Schedule D (Form 1040) instructions. Line 2d - Shows 28% rate gain from sales or exchanges of collectibles. If required, use this amount when completing the 28% Rate Gain Worksheet-Line 18 in the instructions for Schedule D (Form 1040). Line 3 - Shows the part of the distribution that is nontaxable because it is a return of your cost (or other basis). You must reduce your cost (or other basis) by this amount for figuring gain or loss when you sell your stock. But if you get back all your cost (or other basis), report future distributions as capital gains. See Publication 550, Investment Income and Expenses. Line 5 - Shows your share of expenses of a nonpublicly offered regulated investment company, generally a nonpublicly offered mutual fund. If you file Form 1040, you may deduct these expenses on the "Other Expenses" line on Schedule A (Form 1040) subject to the 2% limit. This amount is included on Line 1a. Lines 8 and 9 - Shows cash and noncash liquidation distributions. Line 10 - Shows exempt-interest dividends from a mutual fund or other regulated investment company. Include this amount on line 8b of Form 1040 as tax-exempt interest. Line 11 - Shows exempt-interest dividends subject to the alternative minimum tax. This amount is included in line 10. See the instructions for Form 6251.
5. M iscellaneous Income (Summary totals are reported to the IRS.) 6. D istributions and Charges (These items are not reported to the IRS.) 7. Instructions (Instructions on pages 4 and 5 of your statement explain the information included as well as how the information may be reported on your tax return.)
ORIGINAL 1099 02/09/2016 JOHN Q CUSTOMER 123 MAIN STREET NEW YORK, NY 10281
Your Financial Advisor 9697 ROBERT A SMIT 717 FIFTH AVENUE NEW YORK, NY 10022
Payer: Merrill Lynch, Pierce, Fenner & Smith Inc 1500 Merrill Lynch Drive, NJ2-150-01-13 Pennington, NJ 08534-4129 Federal Identification Number 13-5674085
Your account activity is summarized (continued) 2015 TAX REPORTING STATEMENT 1099-DIV
o.
0
ORIGINAL
2015 Dividends and Distributions
1a Total Ordinary Dividends 1b Qualified Dividends 2a Total Capital Gain Distributions 2b Unrecap. Sec. 1250 Gain 2c SectionTaxpayer 1202 Gain No. 2d Collectibles (28%) Gain XXX-XX-6789 3 Nondividend Distributions 4 Federal Income Tax Withheld 5 Investment Expenses 6 Foreign Tax Paid 7 Foreign Country or U.S. Possession 8 Liquidation Distributions Cash 9 02/09/2016 Liquidation Distributions Non-Cash 1099 10 Exempt-Interest Dividends 11 Spec. Private Activity Bond Int. Div.
Your Financial Advisor 9697 ROBERT A SMIT 717 FIFTH AVENUE NEW YORK, NY 10022
(OMB NO. 1545-0110)
Sched. B, Line 5 &/or Form 1040, Line 9a Form 1040, Line 9b Sched. D, Line 13 or Form 1040, Line 13 Schedule D, Line 19 See Sched. D Instructions Schedule D, Line 18 See Publication 550 Form 1040, Line 64 Schedule A, Line 23 (Amt. inc. in Line 1a) Form 1116 &/or Form 1040, Line 48 See Instructions See Instructions See Instructions Form 1040, Line 8b Account See Instructions for Form 6251
Amount 16,472.26 446.80 1,352.42 22.10 Page 57.85 892.15 3 of 43155.00 410.11 0.00 43.23 Various 4.42 0.00 10,022.85 No. 5,838.78
Payer: 123-96000 Merrill Lynch, Pierce, Fenner & Smith Inc Summary of 2015 Original Issue Discount 1500 Merrill Lynch Drive,Items NJ2-150-01-13 Pennington, NJ 08534-4129 Amount Federal Identification Number 13-5674085 See Publication 1212 1,738.98 Original Issue Discount
Market Discount See Publication 1212 Acquistion Premium See Publication 1212 See Publication 1212 OID on U.S. Treasury Obligations Amounts of Original Issue Discount are individually reported to the IRS. JOHN Q CUSTOMER 1099-INT 2015 Interest Income (OMB Refer to the 2015 Original Issue Discount detail section of this statement. 123 MAIN STREET
AX REPORTING STATEMENT
O. 1545-0110)
1. Dividends 1099-INT
and Distributions 2015 Interest Income (OMB NO. 1545-0112 This section reports various dividend Amoun 1 Interestincome Income Sched. B, Line 1 &/or Form 1040, Line 8a 3,770.9 amounts, including ordinary Form 1040, Line 30 0.0 2 Early Withdrawal Penalty 3 Int. on U.S. Savings Bonds & Treas. dividends, See Publication 550 7,809.3 dividends, qualified 4 Federal Income Tax Withheld Form 1040, Line 64 31.0 exempt-interest dividends, income Sched. A, Line 23 (Amt. inc. in Line 1) 0.0 5 Investment Expenses 6 Foreign Tax Paid Form 1116 &/or Form 1040, Line 48 0.0 tax withheld from dividends, foreign 7 Foreign Country or U.S. Possession See Instructions Variou Form 1040, Line 8b 970.8 8 Tax-Exempt Interest taxesActivity you’ve on dividends, and 9 Spec. Private Bondpaid Interest See Instructions for Form 6251 683.3 10 Market Discount See Instructions 30.4 income received from foreign sources See Instructions 18.8 11 Bond Premium 13 Bond Premium on Tax-Exempt Bonds See Instructions 15.0 for your account. 14 Tax-Exempt/Tax Credit Bond CUSIP No. See Instructions Variou Taxpayer No.
Page
XXX-XX-6789
3 of 43 Summary of 2015 Sales Proceeds
Amoun See Form 8949 571,669.1 Sales Proceeds Federal Income Tax Withheld 75.01 Form 1040, Line 64 628.6 ORIGINAL Profit or Loss on 1256 Contracts 303.93 1099 02/09/2016 See Form 6781 28,498.7 1,046.88 Gross Proceeds from each of your 2015 securities trades are individually reported to the IRS. Refer to the 2015 Proceeds fromPayer: Broker and Barter Exchange Transactions Your Financial Advisor 9697 NO.ROBERT 1545-0112) A SMIT detail section of this statement. Merrill Lynch, Pierce, Fenner & Smith Inc
2. Interest Income
NEW YORK, NY 10281 717 FIFTH AVENUE 1500 Merrill Lynch Drive, NJ2-150-01-13 This Ifsection interest received This is important tax information and is being furnished toNEW the Internal Revenue Service. you are lists required to file aincome return, negligence penalty YORK, NY 10022 Pennington, NJa08534-4129 Amount or other sanction may be imposed on you if this income is taxable and the IRS determines that Federal it has not been reported. Identification Number 13-5674085
Amount during the year; for example, interest 1 Interest Income Sched. B, Line 1 &/or Form 1040, Line 8a 3,770.94 16,472.26 Form 1040, Line 30 0.00 2 Early Withdrawal Penalty 446.80 You may reach a Tax Representative at 800.637.6326. on corporate bonds, commercial paper, 3 Int. on U.S. Savings Bonds & Treas. See Publication 550 7,809.36 1,352.42 2015 landlink final.qxp 2015 isTAX REPORTING Lynch, Pierce, Fenner Smith Incorporated (MLPF&S) a registered broker-dealerSTATEMENT and wholly owned subsidiary of Bank of America Corporation 4 Federal IncomeMerrill Tax Withheld Form&1040, Line 64 31.07 22.10 debentures and notes, CDs, municipal Investor Protection Corporation (SIPC) Sched. A, Line 23 (Amt. inc.Member, in Line(OMB 1)Securities 0.00 5 Investment Expenses2015 Dividends and 57.85 1099-INT 2015 Interest Income (OMB NO. 1545-0112 1099-DIV Distributions NO. 1545-0110) 6 Foreign Tax Paid Form 1116 &/or Form 1040, Line 48 0.00 892.15 securities, and investment expenses. 7 Foreign Country or U.S. Possession See Instructions Various 155.00 Amoun Amount Included in these amounts is any accrued Form 1040, Line 8b 970.83 8 Tax-Exempt Interest 410.11 1 Interest Income Sched. B, Line 1 &/or Form 1040, Line 8a 3,770.94 1a Total Ordinary Dividends Sched. B, Line 5 &/or Form 1040, Line 9a 16,472.26 9 Spec. Private Activity Bond Interest See Instructions for Form 6251 683.33 0.00 Form interest 1040, Line 30 paid 0.00 2 Early Withdrawal 1b Qualified Dividends Form 1040, Line 9b 446.80 interestPenalty earned. (Accrued 10 Market Discount See Instructions 30.40 43.23 3 Int. on U.S. Savings Bonds & Treas. See Publication 550 7,809.36 Sched. D, Line 13 or Form 1040, Line 13 1,352.42 2a Total Capital Gain Distributions See Instructions 18.84 11 Bond Premium Various 4 FederalisIncome Tax Withheld Form 1040, Line 64 31.07 2b Unrecap. Sec. 1250 Gain Schedule D, Line 19 22.10 not included. See “Other Distributions 13 Bond Premium on Tax-Exempt BondsSee Sched. See Instructions 15.00 4.42 Sched. A, Line 23 (Amt. inc. in Line 1) 0.00 5 Investment Expenses 2c Section 1202 Gain D Instructions 57.85 14 Tax-Exempt/Tax No. See Instructions Various 0.00 Charges” for this information.) 6 Foreignand Tax Paid Form 1116 &/or Form 1040, Line 48 0.00 D, Line 18 892.15 2d Collectibles (28%)Credit Gain Bond CUSIP Schedule 10,022.85 7 Foreign Country or U.S. Possession See Instructions Variou 3 Nondividend Distributions See Publication 550 155.00 5,838.78 Form 1040, Line 8b 970.83 8 Tax-Exempt Interest 4 Federal Income Tax Withheld Form 1040, Line 64 410.11
Amount 1,738.98 75.01 303.93 1,046.88
5 6 7 8 9 10 11
Schedule A, Line 23 (Amt. inc. in Line 1a) Investment Expenses Foreign Tax Paid Form 1116 &/or Form 1040, Line 48 Summary 2015 Sales Proceeds Foreign Country or U.S. Possession Seeof Instructions See Instructions Liquidation Distributions Cash Liquidation Distributions Non-Cash See Instructions See Form 8949 Sales ProceedsDividends Exempt-Interest Form 1040, Line 8b Federal Income Tax Bond Withheld Form 1040,forLine See Instructions Form646251 Spec. Private Activity Int. Div.
0.00 43.23 Various 4.42 Amount 0.00 571,669.11 10,022.85 628.64 5,838.78
9 Spec. Private Activity Bond Interest See Instructions for Form 6251 10 Market Discount See Instructions See Instructions 11 Bond Premium 13 Bond Premium on Tax-Exempt Bonds See Instructions 14 Tax-Exempt/Tax Credit Bond CUSIP No. See Instructions
Profit or Loss on 1256 Contracts See Form 6781 28,498.74 Gross Proceeds from each of your 2015 securities trades are individually reported to the IRS. Refer to the 2015Summary Proceedsof from Broker and Issue BarterDiscount ExchangeItems Transactions 2015 Original detail section of this statement.
683.33 30.40 18.84 15.00 Variou
3. Summary of Original Summary ofIssue 2015 Sales Proceeds Discount Items Amount Amoun See Publication 1212 1,738.98 See Form 8949 571,669.1 Original Issue Discount Sales Proceeds o the Internal Revenue Service. If you are required See to file a return, This section summarizes Market Discount Federal Income Tax Withheld Publication 1212 a negligence penalty 75.01 Formoriginal 1040, Line 64 628.6 his income is taxable and thePremium IRS determines that See it has not been reported. Acquistion Profit or Loss on 1256 Contracts Publication 1212 303.93 See Form 6781 28,498.7 issue from discount items accrued onindividually reported to the See Publication 1212 1,046.88 OID on U.S. Treasury Obligations Gross Proceeds each of (OID) your 2015 securities trades are Tax Representative at 800.637.6326. Amounts of Original Issue Discount are individually reported to the IRS. IRS. Refer to the 2015 Proceeds from Broker and Barter Exchange Transactions your holdings of certain taxable debt Refer to the 2015 Original Issue Discount detail section of this statement. detail section of this statement. a registered broker-dealer and wholly owned subsidiary of Bank of America Corporation instruments during the year. OID is es Investor Protection Corporation (SIPC) This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable andgenerally the IRS determines that it hasbetween not been reported. the difference You may reach a Tax Representative at 800.637.6326. a bond’s original issue price and its 2015 landlink final.qxp Merrill Lynch, Pierce, Fenner & Smith Incorporated (MLPF&S) is a registered broker-dealer and wholly owned subsidiaryprice of Bankat of maturity. America Corporation stated redemption Member, Securities Investor Protection Corporation (SIPC)
7
57.85 892.15 155.00 410.11 0.00 43.23 Various 4.42 0.00 10,022.85 5,838.78
0.00 0.00 Various 970.83 683.33 30.40 18.84 15.00 Various
Sched. A, Line 23 (Amt. inc. in Line 1) 5 Investment Expenses 6 Foreign Tax Paid Form 1116 &/or Form 1040, Line 48 7 Foreign Country or U.S. Possession See Instructions Form 1040, Line 8b 8 Tax-Exempt Interest 9 Spec. Private Activity Bond Interest See Instructions for Form 6251 10 Market Discount See Instructions See Instructions 11 Bond Premium 13 Bond Premium on Tax-Exempt Bonds See Instructions 14 Tax-Exempt/Tax Credit Bond CUSIP No. See Instructions
Your account activity is summarized (continued) Summary of 2015 Sales Proceeds
Amount 1,738.98 75.01 303.93 1,046.88
Amount See Form 8949 571,669.11 Sales Proceeds Federal Income Tax Withheld Form 1040, Line 64 628.64 Profit or Loss on 1256 Contracts See Form 6781 28,498.74 Gross Proceeds from each of your 2015 securities trades are individually reported to the IRS. Refer to the 2015 Proceeds from Broker and Barter Exchange Transactions detail section of this statement.
the Internal Revenue Service. If you are required to file a return, a negligence penalty is income is taxable and the IRS determines that it has not been reported.
Tax Representative at 800.637.6326.
Account No.
registered broker-dealer and wholly owned subsidiary of Bank of America Corporation s Investor Protection Corporation (SIPC)
JOHN Q CUSTOMER
1099-MISC 2 3 4 8
Schedule E, Line 4 Form 1040, Line 21 Form 1040, line 64 Form 1040, Line 21
(OMB NO. 1545-0115) Amount 775.00 109.38 0.00 640.00
This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported.
unt No.
96000
Taxpayer No.
Nominees - If your federal Taxpayer Identification Number is shown on this form and includes amounts belonging to another person, TAX REPORTING STATEMENT you are considered a nominee recipient. You must file Form 1099-DIV, 1099-INT, 1099-OID, 1099-MISC or 1099-B, as applicable, with the IRS, for each of the other owners to show their share of the income, and you must furnish a Form 1099-DIV, 1099-INT, 1099OID, 1099-MISC or 1099-B to each owner. A husband or wife is not required to file a nominee return to show amounts owned by the other. See the General Instructions for Certain Information Returns.
Amount 775.00 109.38 0.00 640.00
Service. If mposed on d.
and Foreign Tax Paid - You may be able toDistributions claim this foreign tax as aCharges* deduction or a credit on Form 1040. See your Form 1040 instructions.
Amount 468.72 Non-Reportable Dividends and Interest ........................................... 0.00 Backup Withholding - Persons not furnishing their taxpayer identification number to the payer become subject to backup withholdNon-Reportable Tax-Exempt Interest ........................................... 0.00Form ing on certain payments at a rate of 28%, including dividends, interest, and gross proceeds from dispositions of securities. See W-9, Request for Taxpayer Number and Certification, for information on backup withholding. Taxable Muni AccruedIdentification Int. Paid Activity ........................................... 228.37 Include thisMuni amount on yourInt. income return as tax withheld. Non-Tax Accrued Paidtax Activity ........................................... 135.00 Other Accrued Interest Paid ........................................... 1099-MISC - MISCELLANEOUS INCOME (OMB No.145.96 1545-0115) Each royalty trust is required to provide their shareholders with........................................... detailed information regarding items of trust income and deductions. Margin Interest 2,077.54 Because trust includes the information we report to you on Form 1099-MISC, Fees the information reported to shareholders by the royalty ........................................... 14,531.36 you should be careful not to report this income on your tax return twice. Non-Reportable Distribution ........................................... 358.10 Line 1 - Shows the income received Expenses from rental property. Report on Schedule E (Form 1040). Excess Bond ........................................... Line 2 - Shows thePremium royalty trust income paid to your account during the tax year. Report on Schedule E (Form 1040). 77.67 Line 3 Generally, report this amount on the "Other Income" line of Form 1040 and identify the payment. The amount shown Additional Bond Premium ........................................... 85.32may be payments you received as the beneficiary of a deceased employee, prizes, awards, taxable damages, or other taxable income. *Dollar amounts above may reflect as net, please review the detail section to determine impact. See Publication 525, Taxable and Nontaxable Income. Foreign or U.S. possession as various. Limitedcountry Partnership Income will always be displayed...........................................
Line 8 - Shows substitute payments in lieu of dividends or tax-exempt interest received by your broker on your behalf after transfer
of your securities for use COPY in a short sale. on the "Other Income" line of Form1040. PIENT OF FORMS 1099, BReport - READ CAREFULLY
est, miscellaneous ndar year.
taxable income or o you directly from
to another person, 9-B, as applicable, V, 1099-INT, 1099unts owned by the
Form 1040 instruc-
o backup withholdcurities. See Form
B No. 1545-0115) me and deductions. Form 1099-MISC,
1099-DIV - DIVIDENDS 2015 landlink final.qxpAND DISTRIBUTIONS
(OMB No. 1545-0110) Line 1a - Shows total ordinary dividends that are taxable. Include this amount on Line 9a of Form 1040 or 1040A. Also report it on Schedule B (Form 1040A or 1040) if required. The amount shown may be a distribution from an employee stock ownership plan (ESOP). Report it as a dividend on your Form 1040/1040A but treat it as a plan distribution, not as investment income, for any other purpose. Line 1b - Shows the portion of the amount in box 1a that may be eligible for reduced capital gains rates. See Form 1040/1040A instructions for how to determine this amount. Report the eligible amount on line 9b, Form 1040 or 1040A. Line 2a -Shows total capital gain distributions (long-term) from a regulated investment company or real estate investment trust. Report the amounts shown on line 2a on Schedule D (Form 1040), Line 13. But, if no amount is shown on Lines 2c-2d and your only capital gains and losses are capital gain distributions, you may be able to report the amounts as shown on Line 2a on Line 13 of Form 1040 (Line 10 of Form 1040A) rather than Schedule D. See the Form 1040 or 1040A instructions. Line 2b - Shows the portion of the amount on Line 2a that is unrecaptured section 1250 gain from certain depreciable real property. Report this amount on the Unrecaptured Section 1250 Gain Worksheet Line 19 in the instructions for Schedule D (Form 1040). Line 2c - Shows the portion of the amount in box 2a that is section 1202 gain from certain small business stock that may be subject to an exclusion. See the Schedule D (Form 1040) instructions. Line 2d - Shows 28% rate gain from sales or exchanges of collectibles. If required, use this amount when completing the 28% Rate Gain Worksheet-Line 18 in the instructions for Schedule D (Form 1040). Line 3 - Shows the part of the distribution that is nontaxable because it is a return of your cost (or other basis). You must reduce your cost (or other basis) by this amount for figuring gain or loss when you sell your stock. But if you get back all your cost (or other basis), report future distributions as capital gains. See Publication 550, Investment Income and Expenses. Line 5 - Shows your share of expenses of a nonpublicly offered regulated investment company, generally a nonpublicly offered mutual fund. If you file Form 1040, you may deduct these expenses on the "Other Expenses" line on Schedule A (Form 1040) subject to the 2% limit. This amount is included on Line 1a. Lines 8 and 9 - Shows cash and noncash liquidation distributions. Line 10 - Shows exempt-interest dividends from a mutual fund or other regulated investment company. Include this amount on line 8b of Form 1040 as tax-exempt interest.
8
XXX-XX-6789
4
5. MiscellaneousDistributions Income and Charges* This section lists miscellaneous income, Limited Partnership Income ........................................... Non-Reportable Interest ........................................... whichDividends can beand royalties, substitute Non-Reportable Tax-Exempt Interest ........................................... payments inPaid lieuActivity of dividends or interest, Taxable Muni Accrued Int. ........................................... Non-Tax Muni Accrued Int. Paid Activity ........................................... or other income you may have received, Other Accrued Interest Paid ........................................... Margin Interest ........................................... as well as the amount of federal income Fees ........................................... 1 Non-Reportable Distribution ........................................... tax that MerrillExpenses Lynch has withheld and Excess Bond Premium ........................................... Additionalreported Bond Premium on that income for........................................... a particular *Dollar amounts above may reflect as net, please review the detail section to determin tax year.
Page OF FORMS 1099, COPY B - READ CAREFULLY INSTRUCTIONS FOR RECIPIENT
The amounts listed onXXX-XX-6789 Forms 1099-DIV, 1099-INT, 1099-OID, 1099-MISC and 1099-B represent dividends,interest, miscellaneous 4 of 43 income, original issue discount and/or gross proceeds payments made or credited toyour account during the calendar year. If you are an investor in a limited partnership, information concerning your distributive share of the partnership's taxable income or loss (Form 1065, Schedule K-1) will not appear on the Tax Reporting Statement. Such information will be sent to you directly from the limited partnership, for inclusion on your income tax return.
1545-0115)
Taxpayer No.
2015 TAX REPORTING STATEMENT
2015 Miscellaneous Income
Royalties Other Income Federal Income Tax Withheld Sub. Payments in Lieu of Div. or Int.
123-96000
4. Summary of Sales Proceeds This section totals the gross proceeds received from dispositions of securities, including sales, redemptions, called bonds, tender offers and other dispositions for cash. Gross proceeds from short sales are also reported in this section in the year the position was closed.
1099-DIV - DIVIDENDS AND DISTRIBUTIONS (OMB N Line 1a - Shows total ordinary dividends that are taxable. Include this amount on Line 9a of Form 1040 or 1040A. A Schedule B (Form 1040A or 1040) if required. The amount shown may be a distribution from an employee stock o (ESOP). Report it as a dividend on your Form 1040/1040A but treat it as a plan distribution, not as investment income purpose. Line 1b - Shows the portion of the amount in box 1a that may be eligible for reduced capital gains rates. See Form 1040 tions for how to determine this amount. Report the eligible amount on line 9b, Form 1040 or 1040A. Line 2a -Shows total capital gain distributions (long-term) from a regulated investment company or real estate investme the amounts shown on line 2a on Schedule D (Form 1040), Line 13. But, if no amount is shown on Lines 2c-2d and yo gains and losses are capital gain distributions, you may be able to report the amounts as shown on Line 2a on Line 13 (Line 10 of Form 1040A) rather than Schedule D. See the Form 1040 or 1040A instructions. Line 2b - Shows the portion of the amount on Line 2a that is unrecaptured section 1250 gain from certain depreciable Report this amount on the Unrecaptured Section 1250 Gain Worksheet Line 19 in the instructions for Schedule D ( Line 2c - Shows the portion of the amount in box 2a that is section 1202 gain from certain small business stock that m to an exclusion. See the Schedule D (Form 1040) instructions. Line 2d - Shows 28% rate gain from sales or exchanges of collectibles. If required, use this amount when completing Gain Worksheet-Line 18 in the instructions for Schedule D (Form 1040). Line 3 - Shows the part of the distribution that is nontaxable because it is a return of your cost (or other basis). You mu cost (or other basis) by this amount for figuring gain or loss when you sell your stock. But if you get back all your cost (o report future distributions as capital gains. See Publication 550, Investment Income and Expenses. Line 5 - Shows your share of expenses of a nonpublicly offered regulated investment company, generally a nonpublicly fund. If you file Form 1040, you may deduct these expenses on the "Other Expenses" line on Schedule A (Form 1040 2% limit. This amount is included on Line 1a. Lines 8 and 9 - Shows cash and noncash liquidation distributions. Line 10 - Shows exempt-interest dividends from a mutual fund or other regulated investment company. Include this a 8b of Form 1040 as tax-exempt interest. Line 11 - Shows exempt-interest dividends subject to the alternative minimum tax. This amount is included in line 10. S tions for Form 6251.
6. Distributions and Charges This section summarizes nonreportable distributions, interest earned and paid, and charges that are detailed in the “Other Distributions and Charges” section of the statement.
You can review transaction details This section itemizes the information included on pages 3 and 4 of your statement. It also includes nonreportable information that you may find useful for completing your tax return.
JOHN Q CUSTOMER
1099-OID
1
CUSIP Number
7. Description
ORIGINAL ISSUE DISCOUNT
Quantity
Account No.
Taxpayer No.
Page
123-96000
XXX-XX-6789
7 of 43
2015 TAX REPORTING STATEMENT 2015 ORIGINAL ISSUE DISCOUNT
Position From
Held To
Market Discount
(OMB NO. 1545-0117)
Acquisition Premium
Amount*
DJIA MITTS ISSUER BAC
06051R774
2500
01/01/15
12/31/15
0.00
(78.99)
EGTR SERIES 12 ZERO% FEB 14 2016
277847VY2
2000
01/26/15
04/01/15
0.00
(1.89)
10.09
FICO STRIPS SERIES 8 ZERO% FEB 03 2017
31771CVD4
2000 1000
01/01/15 12/31/15 02/01/15 12/31/15 Security Subtotal
0.00 17.32 17.32
(205.82) 0.00 (205.82)
128.15 58.74 186.89
ML NATL FINC DJIA SV
589940204
100
01/01/15
12/31/15
0.00
0.00
90.00
WILLIAMS COMPANIES INCOME PACS
969457886
700 350
06/04/15 10/22/15 09/04/15 10/22/15 Security Subtotal
0.00 0.00 0.00
0.00 0.00 0.00
284.33 137.50 421.83
(5)
TOTAL ORIGINAL ISSUE DISCOUNT (LINE 1 1099-OID) TOTAL MARKET DISCOUNT TOTAL ACQUISITION PREMIUM
17.32
ORIGINAL ISSUE DISCOUNT ON U.S. TREASURY OBLIGATIONS U.S. TREASURY STRIP PRIN ZERO% AUG 15 2027
912803BL6
10000
01/26/15
04/01/15
U.S. TSY INFLATION NOTE 0.500% APR 15 2016
912828MY3
50000
01/01/15
12/31/15
(6)
Remarks
1,030.17
Proceeds From Broker and Barter Exchange Transactions This section provides all gross cash proceeds credited to your account by Merrill Lynch from dispositions of securities for cash. Merrill Lynch reports the gross proceeds from each of these dispositions of securities separately.
1,738.98 (286.70)
0.00
(17.23)
27.68
16.52
0.00
514.28
2015 landlink final.qxp
Account No.
Taxpayer No.
Page
123-96000
XXX-XX-6789
10 of 43
JOHN Q CUSTOMER
2015 TAX REPORTING STATEMENT The following sections are provided to facilitate your review and the preparation of your tax return. The 2015 Proceeds from Broker and Barter Exchange Transactions section includes both sales of positions for “covered securities” and “noncovered securities.” A covered security includes securities when the purchase date of the security occurred within the following timeline: : Equities acquired on or after January 1, 2011, Mutual Funds acquired on or after January 1, 2012, and Option Transactions and certain debt securities acquired on or after January 1, 2014. Legislation requires reporting the gross proceeds of the sales of “covered” and “noncovered” securities and the adjusted cost basis for “covered securities.” Any sale of a security that is considered a “noncovered security” will still be included in this section with the adjusted cost basis (where available) but the adjusted basis will not be transmitted to the IRS. In calculating gain (loss), unless otherwise noted, it was assumed that the oldest position was liquidated first, and that you have made an election to amortize the premium paid on the purchase of taxable bonds. Under the Cost Basis Reporting Regulations, brokers need not track wash sale activity for substantially identical securities, transactions across accounts, or between covered and noncovered securities. However, you as a taxpayer still have to track and report wash sales as you have in the past which would include all of the aforementioned transaction types. Securities distributed from a retirement account reflect the tax basis on the date of distribution. Other methods for calculating gain (loss) are available. The cost basis for most Original Issue Discount ("OID") obligations includes the accretion of OID.
This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported.
1099-B
2015 PROCEEDS FROM BROKER & BARTER EXCHANGE TRANSACTIONS
1a. Description of Property
1b. Date of Acquisition
1c. Date of Sale or Exchange
1d. Amount
SHORT TERM CAPITAL GAINS AND LOSSES - 1099-B Line 2 - Box 6 Net Proceeds COVERED TRANSACTIONS - Cost basis reported to IRS - Form 8949, Part 1, (A) APPLE INC 100.0000
1f. IRS Code
1e. Cost Basis
1g. Adjustments
(OMB NO. 1545-0715) Gain or (Loss)
037833100 35,500.22
35,008.95
0.00
491.27
APPLIED MATERIAL INC CUSIP Number 10.2673 Sale 02/02/15 02/02/15 10.7613 Sale 06/29/15 06/29/15 Security Subtotal
038222105 2,356.40 3,546.80 5,903.20
0.00 0.00 0.00
0.00 0.00 0.00
2,356.40 3,546.80 5,903.20
FIDELITY ADVISOR NEW INSIGHTS FD CL I 3.0000 Sale
316071604 58.47
0.00
04/21/15
CUSIP Number 01/07/15
05/21/15
GOOGLE INC CL A CUSIP Number 50.0000 Short Sale 11/15/15 01/28/15(S) 50.0000 Short Sale 11/15/15 01/28/15(S) 50.0000 Sale 04/19/15 10/21/15 100.0000 Sale 12/20/15 12/23/15 Security Subtotal
61.17 38259P508 37,459.67(P) 37,459.65 49,299.14(P) 109,328.09(P) 233,546.55
Remarks
2
CUSIP Number 05/25/15
Sale
39,000.02(P) 49,011.66(P) 39,000.02(P) 109,180.00(P) 236,191.70
0.00 0.00 0.00 0.00 0.00
1. Original Issue Discount (OID) This is the amount of OID income accrued during the year on taxable OID obligations that you held during 2015 in your Merrill Lynch account. Merrill Lynch reports the OID to the IRS separately for each instrument.
2.70
The detailed gross proceeds section is organized into the four categories below, as well as Broad-Based Index Options and Other Transactions (where applicable). Details for the associated income will display in chronological order by security and trade date. 2. Short-Term Capital Gains and Losses for Covered Transactions We’ll report the cost basis and the sales proceeds for these transactions as required by the cost basis reporting regulations.
(1,540.35) (11,552.01) 10,299.12 148.09 (2,645.15)
2015 landlink final.qxp
Account No.
Taxpayer No.
Page
123-96000
XXX-XX-6789
11 of 43
JOHN Q CUSTOMER
2015 TAX REPORTING STATEMENT 1099-B 1a. Description of Property
2015 PROCEEDS FROM BROKER & BARTER EXCHANGE TRANSACTIONS
1b. Date of Acquisition
1c. Date of Sale or Exchange
LORD ABBETT FLOATING CUSIP Number 543916167 RATE FUND CL F 28.0000 Sale 03/22/15 05/21/15 4.0000 Sale 03/22/15 05/21/15 Security Subtotal Covered Short Term Capital Gains and Losses Subtotal
1d. Amount
1e. Cost Basis
251.72 35.96 287.68
262.08 37.44 299.52
275,298.82
271,558.64
NONCOVERED TRANSACTIONS - Cost basis not reported to IRS - Form 8949, Part 1, (B) NEW YORK CITY SER D FULLY RFD REF OID PRF 04 MAR 93 06.000%MAR15 28 10000.0000 Redemption (5)
CUSIP Number 64966BA78 12/24/14
04/01/15
NEW YORK ST EGY RESH DEV CUSIP Number 64984EBH7 ATRV OID AMBAC AMT PFR 04 MAR 93 06.000%MAR15 28 03/15/15 10000.0000 Redemption (6) 12/24/14
5,300.00
1g. Adjustments
0.00 0.00 0.00
3
0.00
0.00
(OMB NO. 1545-0715) Gain or (Loss)
(10.36) (1.48) (11.84) 3,740.18
(225.00)
10,100.00
10,100.00
0.00
0.00
CUSIP Number 922908736 03/22/14 02/01/15
59.71
62.56
0.00
(2.85)
WILLIAMS COMPANIES CUSIP Number 969457886 700.0000 Tender 11/04/14 10/22/15 700.0000 Redemption 11/04/14 10/22/15 Security Subtotal
1,029.00 17,500.00 18,529.00
0.00 7,211.75 7,211.75
0.00 0.00 0.00
VANGUARD GROWTH ETF 1.0000 Sale
PUT DAL JAN 0011 50.0000 Short Sale*
CUSIP Number 456789123 05/20/15 05/13/15 (S)
Noncovered Short Term Capital Gains and Losses Subtotal NET SHORT TERM CAPITAL GAINS AND LOSSES
2015 landlink final.qxp
9
5,075.00
1f. IRS Code
2,583.00
1,029.00 10,288.25 11,317.25
2,600.00
0.00
36,346.71
25,274.31
0.00
11,072.40
311,645.53
296,832.95
0.00
14,812.58
(17.00)
Remarks
3. Short-Term Capital Gains and Losses for Noncovered Transactions We’ll only report the sales proceeds for these transactions.
You can review transaction details (continued) v
Account No.
Taxpayer No.
Page
123-96000
XXX-XX-6789
12 of 43
JOHN Q CUSTOMER
2015 TAX REPORTING STATEMENT 1099-B
2015 PROCEEDS FROM BROKER & BARTER EXCHANGE TRANSACTIONS
1a. Description of Property
1b. Date of Acquisition
1c. Date of Sale or Exchange
1d. Amount
LONG TERM CAPITAL GAINS AND LOSSES - 1099-B Line 2 - Box 6 Net Proceeds COVERED TRANSACTIONS - Cost basis reported to IRS - Form 8949, Part II, (D) AMEREN CORP 31.0000
1f. IRS Code
1e. Cost Basis
Sale
03/15/11
CUSIP Number 07/03/15
023608102 1,986.00
5,210.00
0.00
01/07/11
CUSIP Number 11/03/15
191216100 408.20
500.22
0.00
HONEYWELL INTL INC 300.0000 Sale
06/28/11
CUSIP Number 05/13/13
438516108 21,362.52 (P)
17,323.26
0.00
OCCIDENTAL PETE CORP CAL 100.0000 Sale
05/18/12
CUSIP Number 11/18/13
674599105 9,756.82(P)
8,155.02(P)
33,513.54
Gain or (Loss)
Remarks
4
COCA COLA COM 10.0000 Sale
Covered Long Term Capital Gains and Losses Subtotal
(OMB NO. 1545-0715)
1g. Adjustments
31,188.50
NONCOVERED TRANSACTIONS - Cost basis not reported to IRS - Form 8949, Part II, (E)
5. Long-Term Capital Gains and Losses for Noncovered Transactions We’ll only report the sales proceeds for these transactions.
(3,224.00) (92.02) 4,039.26
0.00
1,601.80
0.00
2,325.04
5
ALL AMERI COFFEE BV 1500.0000 Sale
04/29/09
CUSIP Number 06/28/15
01643Q103 27,179.49
26,648.70
ALLACART INC 66.0000
Sale
CUSIP Number 05/25/10 06/15/15
016706103 21,471.24
22,522.85
0.00
APPLE INC 4.0000
Sale
05/25/10
D
130.50
400.29
Finally, the section provides details of all sales and other closing transactions that occurred for which Merrill Lynch doesn’t have enough data for calculating a gain or loss. The sales proceeds will be reported to the IRS.
(1,051.61)
CUSIP Number 06/15/15
037833100 1,301.28
1,342.82
0.00
(41.54)
APPLIED MATERIAL INC CUSIP Number 16.0000 Sale 01/07/03 02/23/15 33.0000 Sale 02/07/03 02/23/15 Security Subtotal
038222105 337.58 662.35 999.93
189.58 390.21 579.79
0.00 0.00 0.00
148.00 272.14 420.14
BANK OF AMERICA CUSIP Number 6.0000 Sale 06/03/02 01/15/15 19.0000 Sale 06/03/05 06/23/15 Security Subtotal
060505104 469.12 2,450.45 2,919.57
454.63 2,133.22 2,587.85
0.00 0.00 0.00
14.49 317.23 331.72
2015 landlink final.qxp
JOHN Q CUSTOMER
1099-B 1a. Description of Property
6 1b. Date of Acquisition
COCA COLA COM 45.0000 Federal Tax Withholding
Account No.
Taxpayer No.
Page
123-96000
XXX-XX-6789
18 of 43
2015 TAX REPORTING STATEMENT
2015 FEDERAL INCOME TAX WITHHELD ON SALES PROCEEDS
1c. Date of Sale or Exchange
4. Amount
Security Description
7 Quantity
(OMB NO. 1545-0715)
1g. Adjustments
Gain or (Loss)
Account No.
Taxpayer No.
Page
123-96000
XXX-XX-6789
23 of 43
2015 TAX REPORTING STATEMENT
Date
2015 DIVIDENDS AND DISTRIBUTIONS Transaction Description
02/12/15
Amount
Collectibles (28%) Gain
2015 landlink final.qxp TOTAL COLLECTIBLES
Remarks
(28%) GAIN (LINE 2D 1099-DIV) TOTAL CAPITAL GAIN DISTRIBUTIONS (LINE 2A 1099-DIV)
892.15
892.15 1,352.42
NONDIVIDEND DISTRIBUTIONS QUALCOMM INC
1000 1000
06/25/15 09/24/15
Prin Payment Prin Payment Security Subtotal
TOTAL NONDIVIDEND DISTRIBUTIONS (LINE 3 1099-DIV)
85.00 70.00 155.00
155.00
LIQUIDATION DISTRIBUTIONS - CASH INVT Q TRM TR
1060
01/30/15
Liquidation Distribution
4.42
TOTAL LIQUIDATION DISTRIBUTION - CASH (LINE 8 1099-DIV)
Security Description
CUSIP
4.42
2015 REPORTABLE EXEMPT-INTEREST DIVIDENDS Quantity
Date
Transaction Description
Total Amount
AMT Amount
TAX-EXEMPT MONEY FUND DIVIDENDS CMA NY MUNICIPAL MONEY
TOTAL TAX-EXEMPT MONEY FUND DIVIDENDS
2015 landlink final.qxp
10
Remarks
(628.64)
COLLECTIBLES (28%) GAIN CIF 2MPS
6. Federal Tax Withholding Here are all gross proceeds withholding transactions in your account, if applicable.
CUSIP Number 191216100 11/03/15 (628.64)
TOTAL FEDERAL INCOME TAX WITHHELD (LINE 4 1099-B)
JOHN Q CUSTOMER
1f. IRS Code
1e. Cost Basis
4. Long-Term Capital Gains and Losses for Covered Transactions We’ll report the cost basis and the sales proceeds for these transactions as required by the cost basis reporting regulations.
11/30/15 12/31/15
Dividend Dividend Security Subtotal
1,060.02 502.12 1,562.14
265.01 125.53 390.54
1,562.14
390.54
Remarks
7. Dividends and Qualified Distributions Dividend activity is itemized, but only the totals shown on the summary page are sent to the IRS.
You can review transaction details (continued) Account No.
Taxpayer No.
Page
123-96000
XXX-XX-6789
25 of 43
JOHN Q CUSTOMER
2015 TAX REPORTING STATEMENT
8 Security Description
Quantity
2015 MISCELLANEOUS INCOME
Date
Transaction Description
Amount
Remarks
ROYALTIES CANADIAN RTY T UBI
04/15/15
Royalty Trust Distribution
775.00
TOTAL ROYALTY INCOME ACTIVITY
775.00
TOTAL ROYALTY INCOME (LINE 2 1099-MISC)
775.00
8. Miscellaneous Income Here’s an itemization of substitute payments in lieu of dividends or interest, royalties and other income. However, only the totals on the summary page are sent to the IRS.
OTHER INCOME WILLIAMS COMPANIES INCOME PACS
700
08/16/15
Other Income
109.38
TOTAL OTHER INCOME ACTIVITY
109.38
TOTAL OTHER INCOME (LINE 3 1099-MISC)
109.38
SUBSTITUTE PAYMENTS IN LIEU OF DIVIDENDS OR INTEREST THORNBURG MTG INC COM
01/23/15
Miscellaneous Dividend
640.00
SUBSTITUTE PAYMENTS IN LIEU OF DIVIDENDS OR INTEREST ACTIVITY
640.00
TOTAL SUBSTITUTE PAYMENTS IN LIEU OF DIVIDENDS OR INTEREST (LINE 8 1099-MISC)
640.00
2015 landlink final.qxp
JOHN Q CUSTOMER
Security Description
Account No.
Taxpayer No.
Page
123-96000
XXX-XX-6789
26 of 43
92015 TAX REPORTING STATEMENT Quantity
2015 INTEREST INCOME
Date
Transaction Description
Amount
Remarks
9. Interest Income This is an itemization of reportable interest credited to your account by Merrill Lynch. Only the totals on the summary page are sent to the IRS.
INTEREST CD KEY BANK N A CLEVELAND OHIO 06.000% JUN 23 2004 SEMI
08/23/15
Interest
1,092.34
SLM CORP SRNT SER BED 2 FLT% DEC 15 2015
11/15/15 11/15/15 12/15/15 12/15/15
Interest Federal Tax Withholding Interest Federal Tax Withholding Security Subtotal
43.67 (12.23) 67.28 (18.84) 79.88
ML CONVRT STRIDES (JDSU)
09/27/15
Interest
30.40
FICO STRIPS SERIES 8
05/15/15 12/31/15
Interest Market Discount Security Subtotal
43.67 12.23 55.90
DJIA MITTS ISSUER BAC
03/15/15 12/31/15
Interest Annual Bond Premium Security Subtotal
ML BANKING ADVANTAGE
10/31/15
Interest
67.28 (18.84) 48.44 1,750.00
TOTAL INTEREST ACTIVITY
3,056.96
FEDERAL INCOME TAX WITHHELD TOTAL MARKET DISCOUNT ON INTEREST (INCLUDED IN LINE 10 1099-INT) TOTAL BOND PREMIUM ON INTEREST (INCLUDED IN LINE 11 1099-INT)
(31.07) 12.23 (18.84)
2015 landlink final.qxp
Account No.
Taxpayer No.
Page
123-96000
XXX-XX-6789
29 of 43
JOHN Q CUSTOMER
2015 TAX REPORTING STATEMENT
Security Description
10
Quantity
2015 OTHER DISTRIBUTIONS AND CHARGES* Date
Transaction Description
Total Amount
AMT Amount
Remarks
LIMITED PARTNERSHIP INCOME CONAGRA CAPITAL L.C. ADJUSTABLE RATE CUM 7.06% PFD SERIES B
500
08/20/15
Dividend
TOTAL LIMITED PARTNERSHIP INCOME
468.72
SEE NOTE
468.72
Investors in Limited Partnerships will receive information regarding these investments via Form 1065, Schedule K-1 directly from the partnership under separate cover. Certain hedge fund Limited Partnerships may not be in a position to distribute K-1s prior to April 15. If you are an investor in Limited Partnerships, you may want to obtain an extension for filing your federal, state and local income tax returns.
TAXABLE MUNICIPAL ACCRUED INTEREST PAID NEW YORK NY PRF 04 MAR 13 06.000% OCT15 28
10000 10000
NEW YORK NY BD#12 JAN96 05.750%SEP 01 17
12/15/15 12/31/15
12/15/15 12/31/15
Interest Market Discount
(135.00) 17.00
0.00 0.00
Security Subtotal
(118.00)
0.00
Interest Bond Premium
(117.50) 7.13
0.00 0.00
(110.37)
0.00
TOTAL TAXABLE MUNICIPAL ACCRUED INTEREST PAID ACTIVITY
Security Subtotal
(228.37)
0.00
TOTAL TAXABLE MUNICIPAL ACCRUED INTEREST PAID TOTAL BOND PREMIUM ON TAXABLE MUNICIPAL ACCRUED INTEREST PAID TOTAL MARKET DISCOUNT ON TAXABLE MUNICIPAL ACCRUED INTEREST PAID
(252.50) 7.13 17.00
0.00 0.00 0.00
NON-TAXABLE MUNICIPAL ACCRUED INTEREST PAID NEW YORK ST EGY RESH-DEV AMT PRF 04 MAR 13 06.000% OCT15 28
10000
12/15/15
TOTAL NON-TAXABLE MUNICIPAL ACCRUED INTEREST PAID ACTIVITY
TOTAL NON-TAXABLE MUNICIPAL ACCRUED INTEREST PAID
Interest
(135.00)
(135.00)
(135.00)
(135.00)
(135.00)
(135.00)
10. Other Distributions and Charges This may include the following categories, if applicable. Totals and details are not sent to the IRS: • Limited Partnership Dividends • Nonreportable Dividends and Interest • Taxable Municipal Accrued Interest Paid • Nontaxable Municipal Accrued Interest Paid • Other Accrued Interest Paid • Margin Interest • Investment Fee Information
2015 landlink final.qxp
• Nonreportable Distribution Expenses
11
Monitor card or checking activity If you’re part of the CMA Visa program, you’re likely to receive a “Visa Access Transaction Summary” statement. Note: This statement will be provided if there has been any CMA Visa card or checking activity during the reporting year and will only be available online. You must be enrolled in the free MyMerrill.com® or Merrill Edge® service in order to be able to view, print or download this statement.
CMA
Account No. 1X1-11X11
Page 1 of 7
Your Financial Advisor 0000 TOM ADVISOR 000 ANY ROAD CITY, ST 00000-0000
JOHN Q CUSTOMER AND JANE Q CUSTOMER JTWROS 00 ANY STREET CITY, ST 00000-0000
THE VISA ACCESS SUMMARY STATEMENT TRACKS ALL OF YOUR CARD TRANSACTIONS BY DATE AND MERCHANT CATEGORY, KEEPS YOUR CHECKS ORGANIZED NUMERICALLY AND EVEN PROVIDES A MONTH-BY-MONTH ANALYSIS OF ALL YOUR CARD AND CHECKING EXPENSES. THIS INFORMATION IS FOR PERSONAL REVIEW AND IS NOT REPORTED TO THE IRS. THIS ANNUAL SUMMARY STATEMENT CAN HELP YOU, YOUR ACCOUNTANT OR YOUR TAX ADVISOR WITH YOUR FINANCIAL PLANNING AND YOUR TAX PREPARATION.
1
1
Check Number 0395 0398* 0400* 0401
Date Written 02/19 12/23 12/23 12/23
Date Cleared 02/27 12/29 12/29 12/29
2015 CHECKS WRITTEN/BILL PAYMENTS
2
Payee
Amount
ALLERGY CLINIC PGE NW NATURAL CITY OF PORTLAND
TOTAL CHECKS WRITTEN/BILL PAYMENTS ACTIVITY
2 Trans Date 01/02 01/04 01/05 01/19 01/20 01/21 01/25 01/26 01/26 01/27 01/29 01/29 02/01 02/02 02/02 02/03 02/04 02/05 02/08 02/11 02/11 02/11
3
2. Visa Access Transaction Summary This section lists CMA Visa transactions for the year in chronological order. The transaction date, date cleared, transaction description, location, amount and merchant category (for example, lodging, merchandise) appear for each transaction.
563.58
2015 VISA ACCESS TRANSACTION SUMMARY
Description
Location
THE GREEN MICROGYM AllErgy Clinic NFI*WWW.NETFLIX.COM/CC LAURELHURST DENTISTRY THE TEAZONE WHOLEFDS LLH 10402 RITE AID STORE 5345 WHOLEFDS PRT 10148 POWELL'S BURNSIDE INDIA GRILL EMUSIC.COM AUDIOBOOKS EMUSIC.COM MUSIC LAURELHURST DENTISTRY CHEVRON 00207891 THE GREEN MICROGYM COOL HARRY'S-1/599 SW 10T GEICO NFI*WWW.NETFLIX.COM/CC GEICO WHOLEFDS LLH 10402 TRAVEL GUARD GROUP FRONTIER AI 4222171076881
000-0000000 Portland NETFLIX.COM PORTLAND PORTLAND PORTLAND PORTLAND PORTLAND PORTLAND PORTLAND 866-240-9271 866-240-9271 PORTLAND PORTLAND 000-0000000 PORTLAND 800-841-3000 NETFLIX.COM 800-841-3000 PORTLAND STEVENS POINT FAREFAMILIES
Amount OR OR CA OR OR OR OR OR OR OR NY NY OR OR OR OR DC CA DC OR WI OK
66.00 20.00 7.99 199.00 15.50 24.74 31.76 8.82 13.00 23.85 9.99 11.99 290.00 37.15 66.00 82.50 97.02 7.99 97.02 5.99 10.95 470.70
4
Merchant Category
3
Client Workspace
Entertainment/Recreation Healthcare Other/Unclassified Healthcare Restaurants Merchandise Healthcare Merchandise Merchandise Restaurants Other/Unclassified Other/Unclassified Healthcare Service Stations Entertainment/Recreation ATM Cash Withdrawals Other/Unclassified Other/Unclassified Other/Unclassified Merchandise Other/Unclassified Air Lines/Travel Agents
CMA
Account No. 1X1-11X11 JOHN Q CUSTOMER AND
Client Workspace
353.90 36.01 50.17 123.50
Page 7 of 7
EXPENSES BY MONTH
JAN
FEB
MAR
APR
MAY
JUN
2015 SUBTOTAL
Lodging Restaurants Car Rental Air Lines/Travel Agents Entertainment/Recreation Service Stations Healthcare Education Merchandise Cash Advances ATM Cash Withdrawals Other/Unclassified VISA Credit Total Net Charges: Total Checking:
15.50 66.00 219.00 24.74 7.99 333.23 -
23.85 470.70 66.00 37.15 321.76 27.81 165.00 248.91 1,361.18 353.90
67.70 36.00 20.00 127.52 185.00 156.94 593.16 -
1,578.22 167.57 381.67 36.00 9.88 584.97 704.14 832.69 381.673,913.47 -
36.51 36.00 48.21 169.77 287.50 149.86 727.85 -
165.08 36.00 256.33 142.50 242.56 842.47 -
1,578.22 476.21 852.37 276.00 85.36 570.64 1,191.14 1,484.14 1,638.95 381.677,771.36 353.90
Total Expenses:
333.23
1,715.08
593.16
3,913.47
727.85
842.47
8,125.26
JUL
AUG
SEP
OCT
NOV
DEC
2015 SUBTOTAL
Lodging Restaurants Car Rental Air Lines/Travel Agents Entertainment/Recreation Service Stations Healthcare Education Merchandise Cash Advances ATM Cash Withdrawals Other/Unclassified VISA Credit Total Net Charges: Total Checking:
13.95 36.00 20.00 208.75 102.50 134.88 516.08 -
87.05 419.20 36.00 65.06 266.60 142.50 165.39 1,181.80 -
64.07 60.00 36.00 20.00 2,436.01 102.50 147.50 2,866.08 -
27.35 1,410.40 36.00 205.99 100.00 104.84 1,884.58 -
197.58 42.85 1,430.40 36.00 41.50 662.70 205.50 209.15 324.602,501.08 -
59.25 36.00 20.00 459.79 102.50 126.86 804.40 209.68
1,775.80 770.73 4,172.37 492.00 85.36 737.20 5,430.98 2,239.64 2,527.57 706.2717,525.38 563.58
Total Expenses:
516.08
1,181.80
2,866.08
1,884.58
2,501.08
EXPENSES BY MONTH
** END OF STATEMENT **
12
1,014.08
1. Checks Written/Bill Payments Here you’ll see details, in check number order, of checking and bill payment activity for the year, listing the date the check was written, the date it cleared, the payee and the amount paid.
18,088.96
3. Expenses by Month Here’s a month-by-month analysis of all CMA Visa and checking expenses for the year according to merchant category.
Tap into online services and support Downloading tax information
Downloading text files
If you have IRS reportable accounts and retirement accounts, you can download the following tax information directly from Merrill Lynch into TurboTax®, TurboTax® Online or other TurboTax desktop software products, or H&R Block® tax software:
You can download your tax information into text files to import into Microsoft® Excel® software and other software. Enrollment in the free MyMerrill.com or Merrill Edge service is required.
• Form 1099-DIV: Dividends and Distributions • Form 1099-INT: Interest Income • Form 1099-OID: Original Issue Discount • Form 1099-B: Proceeds From Broker and Barter Exchange Transactions • Form 1099-MISC: Miscellaneous Income (TurboTax accepts download; H&R Block tax software requires manual entry) • Form 1099-R: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. You won’t have to manually enter most data from your statement if you use any of the above-referenced online capabilities. TurboTax products and H&R Block tax software will prompt you to enter your MyMerrill.com or Merrill Edge Login ID and password before downloading your information. The download service is available to MyMerrill.com or Merrill Edge clients at no additional cost. If you’re not currently enrolled in MyMerrill.com or Merrill Edge, you have the opportunity to register when you navigate through the TurboTax or H&R Block tax software interview process. Enrollment in MyMerrill.com or Merrill Edge is free and can be completed in just a few minutes. For more information on these services, and for a TurboTax software discount to Merrill Lynch clients for TurboTax Online, please visit the Tax Center on MyMerrill.com or merrilledge.com.
13
Online statement view To reduce the paper in your mailbox, you can opt to receive your tax reporting statement online. Online delivery of your statement is a step towards environmentally responsible financial reporting. When you receive your statement online, you can print, save to your computer or archive to a disk. You’ll also be able to access statements from the past seven years. To view your tax reporting statement online through MyMerrill.com or Merrill Edge (merrilledge.com), from the top navigation, select the Tax Documents page under the Portfolio & Accounts tab. Or, you can click here to go directly to the Tax Documents page for your 2015 document. You will need to log in to MyMerrill.com or merrilledge.com first. You can also view your tax reporting statement and documents through the site search using any of the following keywords: taxes, tax statement, tax documents, year-end tax statement, tax preparation, tax forms, income tax, tax reporting, 1099. For a direct link to Tax Documents, visit the Tax Center on MyMerrill.com or merrilledge.com.
Read these important reminders We could receive amended information from mutual funds, real estate investment trusts (REITs) and unit investment trusts (UITs) after the February 16 tax statement mailing deadline. As a result, we strongly discourage you from filing your tax return early if you’re holding mutual funds, REITs and/or UITs. Below we’ve outlined how we address this situation so we can provide you with an accurate tax statement. Delayed statement mailings We frequently have to delay the delivery of your tax reporting statement(s) when we do not receive year-end income classification data for certain mutual funds, REITs and UITs. In preparing tax reporting statements, we rely on the issuers of these investments to provide information about classification of their annual distributions. Some of these institutions may be delayed in providing us with the required information in time to accurately produce all tax reporting statements by February 16. Merrill Lynch continues to be in the forefront of working with industry associations and the IRS to address the timeliness of income classification. In addition, we’ve been communicating our concerns and expectations directly to those issuers whose products are available to our clients. Although the issue continues to show steady improvement, providing accurate information on time remains an issue for a significant number of mutual funds, REITs and UITs.
14
Amended returns due to reclassification We typically begin printing tax reporting statements in late January. Some of the information in the statement is provided to us from outside sources and may occasionally be subject to change. Often, distributions made by mutual funds, REITs and UITs structured as regulated investment companies (RICs) need to be reclassified as a different type of distribution — for example, nondividend distributions, qualified dividends, long-term capital gain distributions or tax-exempt dividends subject to the AMT — after yearend financial information becomes available to the funds. Since we may not receive this amended information until after the February 16 mailing deadline, we’ll notify you of the amended information by providing you with a corrected tax reporting statement. Please discuss your specific situation with your tax advisor.
Read these important reminders (continued) Dates for statement mailings Here’s a schedule of the various tax information forms that Merrill Lynch or others will mail to you in the first few months of the year. Most amended forms are mailed between the end of February and April 1. You’ll receive only those forms that are appropriate for the activity in your accounts. For more exact mailing dates, please contact your Merrill Lynch financial advisor or Merrill Edge Financial Solutions Advisor.™ Form
Description
Mailing Deadline
Tax Reporting Statement – Form 1099
Consolidated summary of Forms 1099
February 16*
Form 1099-DIV
Reportable dividends and other distributions
February 1
Form 1099-INT
Reportable interest income
February 1
Form 1099-OID
Original issue discount interest accretion (not paid) other than CMO/REMIC instruments
February 1
Form 1099-B
Proceeds from broker and barter exchange transactions
February 16
Form 1099-MISC
Reportable miscellaneous income
February 1
Form 1099-C
Reportable debt income
February 1
IRA Fair Market Value
Shows the fair market value of the account as of the last business day of the year
February 1
Forms 1099-R and 1099-Q
Distributions from IRA, retirement account or Education Savings Account
February 1
Supplemental Tax Information Statement
Widely Held Fixed Investment Trusts (WHFITs) and Real Estate Mortgage Investment Conduits (REMICs)
March 15
Schedule K-1
Master Limited Partnership (MLP) income, which will be mailed directly from the General Partner
Mid-March
Form 5498-ESA
Reports contributions to your Education Savings Account
May 2
Form 5498
Reports contributions, rollovers and fair market value as of 12/31 of your IRA (other than Education Savings Plan)
June 1
*Merrill Lynch requests an IRS extension every year to account for publication of income reclassification.
15
Access additional resources Questions about your statement
Preparing your tax return
Call toll-free 800.637.6326, 24 hours a day, seven days a week, if you have any tax reporting questions.
Contact your tax professional or the IRS.
You have access to specially trained client service representatives who are available nationwide to answer your questions about the information on your tax reporting statement.
Contacting the IRS You can contact the IRS in one of the following ways: • Call 800.829.1040 with tax questions for individuals, or 800.829.4933 with tax questions for businesses.
Contact your Merrill Lynch financial advisor or Merrill Edge Financial Solutions Advisor.
• Call 888.272.9829 to pay your taxes by credit card. Your Merrill Lynch Visa card is accepted as well as MasterCard®, American Express® and Discover ® cards. There is a convenience fee for this service.
Tax planning website
• Visit irs.gov to obtain information and print forms and publications.
Investment questions (non-tax related)
Visit the online tax planning center through MyMerrill.com or merrilledge.com for tips and articles on making tax preparation easier.
16
Any tax statements contained herein were not intended or written to be used, and cannot be used, for the purpose of avoiding U.S. federal, state or local income tax penalties. Neither Merrill Lynch nor its financial advisors provide tax, accounting or legal advice. You should review any planned financial transactions or arrangements that may have tax, accounting or legal implications with your personal professional advisors. Merrill Lynch and any of its affiliates do not monitor or maintain the information available on the external website(s) mentioned nor represent or guarantee that such website(s) are accurate or complete, and they should not be relied upon as such. The Bull Symbol, CMA, Merrill Edge, Merrill Edge Advisory Center, Merrill Edge Financial Solutions Advisor and MyMerrill.com are trademarks or registered trademarks of Bank of America Corporation. American Express is a registered trademark of American Express Company. Discover is a registered trademark of Discover Financial Services. Excel and Microsoft are registered trademarks of Microsoft Corporation. H&R Block is a registered trademark of HRB Innovations, Inc. MasterCard is a registered trademark of MasterCard Worldwide. TurboTax and TurboTax Online are registered trademarks and/or registered service marks of Intuit Inc., registered in the United States and other countries. Visa is a registered trademark of Visa International Service Association and is used by the issuers pursuant to license from Visa U.S.A. Inc. © 2016 Bank of America Corporation. All rights reserved. | AR34MLCQ | BRO-01-16-8452 | 390500PM-01/16 | 01/2016
