T. Rowe Price tax information to help with tax planning and preparation

The links below provide information on T. Rowe Price taxable and tax-free funds that can help in the preparation of your taxes and assist you in tax planning.

Fund-Specific Tax and Reclassification
Fund-Specific Tax Information for Taxable Funds—For Individuals
  • 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.
  • 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.
  • T. Rowe Price Corporate Actions
    Organizational, or corporate, actions affecting the basis of securities, as reported on Form 8937-Report of Organizational Actions Affecting Basis of Securities.
Fund-Specific Tax Information for Taxable Funds—For Corporations
  • 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.
Tax-Exemption Information for Tax-Free Funds
  • Tax-Free Funds
    This guide helps you meet state and federal tax reporting requirements for your T. 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.