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Our tax form delivery dates

Remember, if there are changes to previously provided information, you will receive an amended tax document and you may need to refile your taxes. Please consult with your tax advisor.

Tax season 2024

Forms
Expected dates
  • Form 1099-R
  • Form 1099-Q
These forms provide information on distributions from your Individual Retirement Account (IRA), Coverdell Education Savings account, or 529 Plans.
IRA Corrected Valuations (for accounts with no December Statement)
This statement reports your year-end IRA portfolio valuation.
Market Value and RMD Information (Form 5498)

Included in your enclosed December 2023 account statement. This shows the value of the account as of the last business day of the year and information regarding your Required Minimum Distribution (RMD), if applicable.

See the additional Form 5498 information below about the dates for reporting contributions.

Form 1099-NEC
This form provides information solely for reporting nonemployee compensation.
Consolidated Forms 1099
  • Form 1099-DIV
  • Form 1099-INT
  • Form 1099-OID
  • Form 1099-B
  • Form 1099-MISC
  • Form 1099-OID (REMIC)
  • Form 1099-B (WHFIT)
  • Form 1099-INT (WHFIT)
Information is provided on the following:
  • Dividends and other distributions
  • Reportable interest income
  • Original Issue Discount (other than CMO/REMIC Instruments)
  • Proceeds of sales, redemptions and tenders
  • Royalties, substitute payments and miscellaneous income
  • Cancellation of debt OID and interest accruals from CMOs/REMICs
  • Widely Held Fixed Investment Trust receipt-based reporting on mortgage pools

Group 1 includes accounts that have income sourced from non-complex securities. If the income classification for a complex security included in an account has been finalized by the issuer, the tax document may be generated in Group 1.

(Complex securities: Mutual Funds, Real Estate Investment Trusts (REIT), Real Estate Mortgage Investment Conduit (REMIC), Royalty Trusts, Unit Investment Trusts (UIT) or Mortgage-Backed Securities)

Consolidated Forms 1099
  • Form 1099-DIV
  • Form 1099-INT
  • Form 1099-OID
  • Form 1099-B
  • Form 1099-MISC
  • Form 1099-OID (REMIC)
  • Form 1099-B (WHFIT)
  • Form 1099-INT (WHFIT)
Information is provided on the following:
  • Dividends and other distributions
  • Reportable interest income
  • Original Issue Discount (other than CMO/REMIC Instruments)
  • Proceeds of sales, redemptions and tenders
  • Royalties, substitute payments and miscellaneous income
  • Cancellation of debt OID and interest accruals from CMOs/REMICs
  • Widely Held Fixed Investment Trust receipt-based reporting on mortgage pools
Group 2 includes accounts that have income sourced from complex securities such as Mutual Funds, Real Estate Investment Trusts (REIT), Real Estate Mortgage Investment Conduit (REMIC), Royalty Trusts, Unit Investment Trusts (UIT) or Mortgage-Backed Securities, where that income classification was not finalized by the issuer at the prior delivery date.
Amended Consolidated Forms 1099
Amendments may occur due to the following:
  • Reclassification of Dividends based on issuer revisions to previously published information
  • Revisions to final income allocations provided by the issuer for securities such as mutual funds, Regulated Investment Companies (RICs), and Real Estate Investment Trusts (REITs)
  • Updates to Original Issue Discount (OID) reporting for clients that own certain debt obligations
  • Service requests, such as cost basis adjustments or trade updates
Includes: RIC Factors – Equity, RIC Deemed Dividend Factor File and RIC - List of late reclass trusts
Amended Consolidated Forms 1099
  • Reclassification of Dividends based on issuer revisions to previously published information
  • Revisions to final income allocations provided by the issuer for securities such as mutual funds, Regulated Investment Companies (RICs), and Real Estate Investment Trusts (REITs)
  • Updates to Original Issue Discount (OID) reporting for clients that own certain debt obligations
  • Service requests, such as cost basis adjustments or trade updates
Includes: RIC Reclass File, Grantor Reclass File, Capital Gain Factor File, Allocation Factor File by Event for trusts not finalized earlier and also State Percentage File for Closed End Municipal Unit Investment Trusts
Form 1042-S
This form is used to report payments or earnings of U.S. sourced income to foreign persons including non-resident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.
Form 2439
This form provides the amount of undistributed long term capital gains to shareholders of a regulated investment company (RIC) or a real estate investment trust (REIT).
Amended Consolidated Forms 1099
Amendments may occur due to the following:
  • Reclassification of Dividends based on issuer revisions to previously published information
  • Revisions to final income allocations provided by the issuer for securities such as mutual funds, Regulated Investment Companies (RICs), and Real Estate Investment Trusts (REITs)
  • Updates to Original Issue Discount (OID) reporting for clients that own certain debt obligations
  • Service requests, such as cost basis adjustments or trade updates
Includes: Final Reclass Files, Capital Gain Factor File and Allocation Factor File by Event for trusts not finalized earlier
Amended Consolidated Forms 1099
Amendments may occur due to the following:
  • Reclassification of Dividends based on issuer revisions to previously published information
  • Revisions to final income allocations provided by the issuer for securities such as mutual funds, Regulated Investment Companies (RICs), and Real Estate Investment Trusts (REITs)
  • Updates to Original Issue Discount (OID) reporting for clients that own certain debt obligations
  • Service requests, such as cost basis adjustments or trade updates
Includes: Final Reclass Files, Capital Gain Factor File and Allocation Factor File by Event for trusts not finalized earlier
Amended Consolidated Forms 1099
Amendments may occur due to the following:
  • Reclassification of Dividends based on issuer revisions to previously published information
  • Revisions to final income allocations provided by the issuer for securities such as mutual funds, Regulated Investment Companies (RICs), and Real Estate Investment Trusts (REITs)
  • Updates to Original Issue Discount (OID) reporting for clients that own certain debt obligations
  • Service requests, such as cost basis adjustments or trade updates
Includes: Final Reclass Files, Capital Gain Factor File and Allocation Factor File by Event for trusts not finalized earlier
Form 5498-ESA
In most cases, this information will accompany your December 2023 statement and reports contributions, rollovers, and direct transfers to your Coverdell Education Savings Accounts. Amended information will be sent by the given date for accounts that have made 2023 contributions after the last day of December 2023 but on or before April 15, 2024.
Form 5498
In most cases, this information will accompany your December 2024 statement and reports contributions, rollovers, and fair market value of your IRA (other than Coverdell Education Savings Account). Amended information will be sent by the given date for accounts that have made 2023 contributions after the last day of December 2023 but on or before April 15, 2024.

Schedule K-1

Master Limited Partnership (MLP) income and capital account (or cost basis) information will be mailed to you directly from the Limited Partnership General Partner in March or early April 2024. (This information is not provided by Wells Fargo Clearing Services, LLC.) The IRS mailing deadline for this information is March 15, 2024.

Note: The issuance of a Form 1099 depends on whether or not a reporting threshold was met during the calendar year - for example - $10 or more in interest or dividend income.

Clients who close all of their accounts so there is no longer a financial relationship with Wells Fargo Advisors will not be able to access their tax documents online.