Tax Calendar for the Calamos Family of Funds
This calendar will help you plan how and when you complete your tax returns for the year. The dates are applicable for open-end and closed-end mutual funds. You will receive these forms from the same entity from which you receive your statements. For instance, if you have a broker, your brokerage firm will send you these forms. If you hold your Calamos Investments account through Calamos Financial Services, you will receive your forms from us.
You can visit the IRS Web site for more detailed information.
If you are a mutual fund shareholder, you will receive your annual statement. This statement gives you an overview for the previous year of your accounts' performance, transactions, distributions and history.
1099: By January 31, if you received income during the calendar year, you'll receive IRS Form 1099 from payers of interest, dividends and other specified types of income, including Calamos Investments.
1099-DIV: Your IRS Form 1099-DIV will arrive in the mail. The 1099-DIV reports distributions, including dividends, capital gains and nontaxable distributions, and any applicable foreign tax credit or withholding. If you have an IRA account or earned less than $10 during the year, you will not receive this information. You will receive an informational guide with this mailing to help you better understand what your form means.
1099-B: If you owned shares of a Calamos mutual fund and have redeemed or exchanged shares during the calendar year, you'll receive IRS Form 1099-B, which reports the proceeds from redemptions or exchanges you made. You'll also get an informational guide with this mailing to help you better understand what your form means. Some investors will also receive cost basis and capital gains information for the year. The 1099-B calculates the cost of mutual fund shares redeemed from your accounts so you can better calculate any gains or losses for the year. Not all accounts are eligible to receive this information.
1099-R: If you have a retirement account, you will receive IRS Form 1099-R. This form reports the direct rollovers or full or partial retirement plan distributions, including IRA re-characterizations. An informational guide with this mailing will help you better understand what your form means.
1099-Q: If you own an educational savings account, such as a Coverdell Education Savings Account (CESA), you will receive IRS Form 1099-Q, which reports all earnings from a qualified tuition program, including a CESA. This form includes routine distributions, trustee-to-trustee transfers, in-kind transfers between qualified education programs, and removals of excess contributions plus earnings.
Other Important Information: Foreign tax credit, U.S. Government income, and other important tax information will be posted to the Calamos Web site.
1042-S: If you are a non-U.S. taxpayer with U.S. source income subject to withholding, you will receive IRS Form 1042-S.
5498-ESA: All Coverdell Education Savings Account (CESA) contributions and rollovers will be detailed in IRS Form 5498-ESA.
5498: Anyone with a retirement plan will get IRS Form 5498, which details contributions (including rollovers) for the year to any individual retirement account (IRA) including a SEP, SIMPLE and Roth IRA. This information will also include IRA recharacterizations and the fair market value of the account.