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Year-End Tax Forms


You can expect to receive the following Tax Forms and Reports.

Your Forms are available to view and print by accessing IBKR’s website, selecting Account Management from the Login menu, and then clicking Reports > Tax > Tax Forms.



Tax Reporting of Non-US Persons and Entities: Form 1042-S


Form 1042-S reports US source income earned by non-US persons subject to US withholding tax, including interest, dividends, substitute payments in lieu and fees earned (paid to and for account managers) on your account for the year. You may receive multiple 1042-S forms reporting different types of income.

This information is also reported to the IRS. Each type of income is reported on a separate form using a code in Box 1. Common codes are:

01) Interest paid by U.S. obligors including the U.S. Treasury
29) Deposit Interest
30) Original Issue Discount (OID)
06) Dividends paid by U.S. Corporations
34) Substitute payment – Dividends
35) Substitute- payment – Other
51) Other Income


Box 2 indicates the amount of income credited to your account of this type, and Box 3b and 4b indicates the rate at which tax was withheld and Box 7, the amount of U.S. Tax withheld. If the income is exempt from withholding tax a code indicating this appears in Box 6.

Common exemption codes are:

01) Income effectively connected with a U.S. trade or business
02) Exempt under an Internal Revenue Code section (income other than portfolio interest)
03) Income is not from U.S. sources
04) Exempt under tax treaty
05) Portfolio interest exempt under an Internal Revenue Code section
06) Qualified intermediary that assumes primary withholding responsibility
07) Withholding foreign partnership or withholding foreign trust



Canadian NR4 - Statement of Amounts Paid or Credited to Non-Residents of Canada


The NR4 reports Canadian Source income paid to a non-resident of Canada during the year from which Canadian tax has been withheld. The value of Canadian payments reported on your NR4 may differ from the total value of distributions that are shown on your account statements due to return of capital distributions, which are not required to be reported on an NR4, in accordance with Canadian taxation laws.

Investment income including dividends, interest, Canadian unit trust income, mutual fund distributions and capital gains paid by Canadian securities to nonresidents are reported in box 16 or box 26. Canadian tax withheld is reported in box 17 or 27.

Canadian tax is withheld at 30%, however a tax treaty may lower this rate.

If you are a US citizen, you also receive a Consolidated 1099 from Interactive Brokers (IBKR). The Consolidated 1099 will report US and foreign source income, sales proceeds and cost basis information for securities received in your IBKR account. The amount of Canadian tax withheld is also included in Foreign Tax withheld on Form 1099.


Note:

IRS Circular 230 Notice: These statements are provided for information purposes only, are not intended to constitute tax advice which may be relied upon to avoid penalties under any federal, state, local or other tax statutes or regulations, and do not resolve any tax issues in your favor.