Understanding Tax Forms

When you invest, each transaction usually has tax consequences, and it's important to understand how you are affected. In January and February, MainStay will send you tax forms, which reflect both taxable and non-taxable events within your Funds for the prior calendar year.

The chart below outlines tax documents you may receive related to your mutual funds. Click on the tax document name to view a specific form. As always, please consult your tax advisor for more information about your specific circumstances.

Tax Document Description Mailing Deadline
1099-B Reports redemptions (including exchanges) on non-retirement accounts except Money Market accounts. February
1099-DIV Taxable dividend and capital gains, as well as tax exempt distributions on Fund assets held in non-retirement MainStay accounts. January
1099-Q Reports taxable distributions and earnings on 529 plans and Coverdell Education Savings Accounts (CESAs). January
1099-R Complete or partial distributions from retirement accounts, direct rollovers, and any related backup withholding. January
1042-S Reports taxes withheld on non-resident alien accounts. March
5498 Reports purchases (contributions and rollovers) into IRA, Roth IRA, SEP IRA, and SIMPLE IRA accounts. May
5498-ESA Reports purchases (contributions and rollovers) into a Coverdell Education Savings Account. April

Form 1099-B


Form 1099-DIV

Form 1099-Q


Form 1099-R


Form 1042-S


Form 5498


Form 5498-ESA