The links below provide fund-specific, tax-exemption, and reclassification information on
Fund-Specific Tax and Reclassification
- Fund-Specific Tax Information for Taxable Funds—For Individuals
- Fund-Specific Tax Information for Taxable Funds—For Corporations
- Tax-Exemption Information for Tax-Free Funds
- Interest on U.S. Government Securities
The percentage of ordinary income dividends paid by T. Rowe Price mutual funds derived from interest on U.S. government securities.
- Reporting for Foreign Taxes Paid
Information you will need to take a credit or deduction for foreign taxes paid by theT. Rowe Price mutual funds.
- Return of Capital and Reclassifications
This section lists non-taxable distributions—or return of capital on a fund—and indicates any changes in tax character—or reclassification—of a dividend reported on your Form 1099-DIV from that reported on your statements throughout the year.
- Long-Term Capital Gains
Capital gain distributions paid by T. Rowe Price mutual funds that may qualify for the various long-term capital gains rates.
- Qualified Dividend Income Percentage
The percentage of ordinary income dividends paid by T. Rowe Price funds that may qualify for tax at the long-term capital gains rate.
- Dividends-Received Deduction
The percentage of ordinary income dividends paid by T. Rowe Price funds that may qualify for the 70% dividends-received deduction applicable for corporate shareholders.
- Foreign Source Income for Virginia Corporations
The percentage of income dividends paid by T. Rowe Price funds that may be excluded from state taxation by Virginia corporations.
- Tax-Free Funds
This guide helps you meet state and federal tax reporting requirements for yourT. Rowe Price tax-free fund investments. It includes:
- A guide to tax issues concerning tax-free funds
- Sources of national tax-free fund income
- Taxability of state tax-free fund dividend income
- Percentage of fund income subject to the alternative minimum tax (AMT) calculation
For help regarding federal tax filings, we recommend you consult a tax adviser or contact the IRS at:
1-800-829-1040 for federal tax information
1-800-829-3676 to order IRS forms
Internet address: www.irs.gov
The complexity and diversity of state requirements are such that we cannot provide guidance concerning what must be reported and on what forms. If you have questions about state tax requirements, please contact your local tax office.
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