Tax statement list & delivery schedule

Here you’ll learn which tax statements are delivered based on account transaction activity and the dates they’ll be made available. If you believe you’ve made a transaction that requires IRS reporting and did not receive a statement, please contact TIAA.

Consult with your tax advisor concerning your personal tax situation.

If statements are not available by the date listed below for Retirement, Portfolio Advisor and TIAA Personal Portfolio accounts, call 800-842-2252, weekdays, 8 a.m - 10 p.m. (ET).

TRANSACTION ACTIVITY
 TAX STATEMENT
 WHAT IT MEANS
 DATE AVAILABLE
Required minimum distributions (RMD)
 1099-R
5498
 You are at least 70½ years old and have withdrawn the required minimum amount from your retirement account by the year's end

January 31

May 31
IRA Recharacterization
 1099-R
5498
 You've moved an annual contribution from one type of IRA to a different type of IRA

January 31

May 31
IRA Rollover
 1099-R
5498

You've initiated a rollover of funds from your former employer-sponsored plan or another IRA into an either new or existing IRA

January 31

May 31
Retirement account distributions

1099-R
  • You've received funds from your retirement account(s) from either a single request for cash or periodic request for cash
  • You've completed a Roth conversion by rolling funds from one or more retirement plans into a Roth IRA
 January 31
Loan default
 1099-R

You’ve defaulted on payments for a loan taken from your retirement account

Note: The initial amount of the loan proceeds are not taxable, only the remaining defaulted funds are considered taxable

 January 31
IRA Contribution
 5498

You’re an active employee and made payroll contributions to your individual retirement account

or

You have a non-employer sponsored Traditional IRA and made a direct contribution individual retirement account

 May 31
Deferred Compensation
 W-2
 You’ve deferred a portion of your income into a deferred compensation plan
 January 31
Miscellaneous income
 1099-MISC
 You've received funds from a deferred compensation plan as a beneficiary
 January 31
Puerto Rico plan
reporting
 480.7C

You’re a resident of Puerto Rico and have received payments from a Puerto Rico sourced retirement plan

 February 28
Canadian residents NR4 You received funds from a Canadian currency account and converted to US currency accounts March 31
Deferred interest 
income		 1099-INT You’ve deferred interest on a delayed cash distribution that equals $10 or more January 31
IRA Fair Market Value No statement generated Only the value of the IRA is reflected and no other activity (rollover, contribution) has occurred during the tax reporting time period Not applicable
Direct Transfer No statement generated You've moved funds between the same type of retirement account which resulted in a non-taxable and non-reportable transaction Not applicable

Brokerage tax statements will be delivered by the IRS deadline listed below. We send the statements in a phased approach to ensure you receive your tax statements as earliest as possible and with complete information. However, some issuers are unable to provide us with final reporting information required for us to meet the standard IRS deadline; therefore, we occasionally request an IRS extension so we can send your tax statement when the final data is received. We strive to send your tax statement with accurate figures the first time instead of sending amended tax statements. If statements are not available by the end of the phases, call 800-842-2252, weekdays, 8 a.m - 7 p.m. (ET).

Visit the Investor Tax Information and ResourcesOpens in a new window page for additional Brokerage tax resources and the Supplemental Tax Information Tool.  The Supplemental Tax Information Tool may provide information about municipal bonds or income from foreign countries that you may need in order to file your taxes and will be available by March.

Note:  Once issued, Brokerage tax statements can be found on the Statements & documentsOpens in a new window page in the Tax Documents section.

TRANSACTION ACTIVITY
 TAX STATEMENT
 WHAT IT MEANS
 DATE AVAILABLE
Capital gains & losses
 1099-B
You’ve sold an investment and have capital gains income or losses to report

Available in

Phases
Dividends and Capital gains distributions
 1099-DIV
You’ve received dividend income or capital gains distributions

Available in

Phases
Original Issue Discount (OID)
 1099-OID
You purchased an individual bond at a discount and must report a portion of that discount

Available in

Phases
Stock payments
 1099-MISC
Instead of dividends, you received payments for stocks

Available in

Phases
Phases for Statements 1099-B, 1099-DIV, 1099-OID, 1099-MISC
  Phase 1
  • Available for accounts with investments in stocks, bonds and options
 January 31
  Phase 2
  • Available for accounts holding mutual funds and other investments, including Portfolio Advisor accounts; where the final information has been received.
  • Revisions for 1099s sent in prior phases, as needed
 February 7
  Phase 3
  • Available for accounts when the final information has been received.
  • Pending 1099 Notices will be provided for accounts when the final tax information has not been received
  • Revisions for 1099s sent in prior phases, as needed
 February 14
  Phase 4
  • Available for brokerage accounts when final tax information is available
  • Revisions for 1099s sent in prior phases, as needed.
 February 21
  Phase 5
  • Available for brokerage accounts when final tax information is available
  • Revisions for 1099s sent in prior phases, as needed
 February 28
  Phase 6
  • Available for brokerage accounts when final tax information is available
  • Revisions for 1099s sent in prior phases, as needed
 March 7
  Phase 7
  • Available for all remaining brokerage accounts, regardless of whether final tax information has been received
  • Revisions for 1099s sent in prior phases, as needed
 March 14

IRA contributions

IRA rollovers

IRA recharacterizations

 5498
You've owned, contributed, converted, rolled over, or recharacterized an IRA held in a Trust
May 31

Trust tax forms will be delivered by the IRS deadline listed below. For 1099-B, 1099-DIV, 1099-INT and 1099-OID, we send those forms using a consolidated approach, meaning 1099s will be provided for accounts when all information has been received and considered final and complete.

However, some issuers are unable to provide us with final reporting information required for us to meet the standard IRS deadline; therefore, we occasionally request an IRS extension so we can send your tax form when the final data is received. We strive to send your tax form with accurate figures the first time instead of sending amended tax forms.

If tax statements are not available by the dates listed, please reach out to your Senior Trust AdministratorOpens in a new window or the Trust Client Solutions GroupOpens in a new window (TCSG) at 844-567-9001 or email them at TrustClientSolutionsGroup@TIAA.orgOpens Email with any questions.

TRANSACTION ACTIVITY
 TAX STATEMENT
 WHAT IT MEANS
 DATE AVAILABLE
Retirement account (IRA) distributions
 1099-R
 You've received funds from your retirement account(s) (IRA) from either a single request for cash or periodic request for cash, rollover or conversion
 January 31
Taxable distributions

Consolidated 1099

(Combines various types of 1099 forms into one document)

 

1099-B

1099-DIV

1099-INT

1099-OID
  • You’ve earned $10 or more in interest on a bank account
  • You’ve sold an investment and have capital gains income or losses to report
  • You’ve received dividend income or capital gains distributions
  • You own a MarketSafe CD held in a Trust
 February 15 - March 15

(Note: Some consolidated forms may not be available by February 15 due to the IRS permitting companies to report at later times. All forms should be distributed by March 15.)
*1099-DIV for the TIAA-CREF Real Estate Securities Fund is sent by February 28.  

IRA contributions

IRA rollovers

IRA recharacterizations

 5498
 You've owned, contributed, converted, rolled over, or recharacterized a contribution
 May 31
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