Tax Mailing Calendar
| Communication | Purpose | When provided |
|---|---|---|
| IRS Form 1099-DIV | Reports taxable dividend and capital gain distributions paid during the year | Late January |
| IRS Form 1099-B | Reports redemptions or exchanges from a fund other than a money market fund | Late January |
| IRS Form 1099-INT | Reports exempt-interest dividends, alternative minimum tax, and any related withholding for municipal bond funds. | Late January |
| IRS Form 1099-Q1 | Reports payments from Qualified Education Programs (Section 529 plans) and Coverdell ESA distributions | Late January |
| IRS Form 1099-R | Reports payments from an MFS-sponsored retirement plan | Late January |
| IRS Form 1042-S | Reports dividend and capital gain distributions paid to nonresident aliens | Mid March |
| IRS Form 5498-ESA | Reports contributions and rollovers to Coverdell ESA | Late August |
| IRS Form 5498 | Reports contributions or rollovers to an MFS-sponsored IRA | Late August |
1MFS 529 Savings Plan account owners may receive two tax forms for Year 2022, due to the plan’s conversion in May 2022: one from MFS for the period January 1 – May 20, 2022, if there were any reportable transactions during this time; one from Sumday Administration LLC (the plan’s new Program Manager) for the period May 21 – December 31, 2022. Effective January 1, 2023, all future tax forms will originate from Sumday Administration LLC.