- Tax Forms
- Understanding Tax Forms
Tax Forms
View your Franklin Templeton tax forms
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View your Putnam tax forms
2024 Franklin Templeton and Putnam Investments tax forms schedule
| Tax Form | Online Posting1 | IRS Deadline for Mailing2 |
|---|---|---|
| Form 1099-Q | January 29 | January 31 |
| Form 1099-R | January 29 | January 31 |
| Form 1099-DIV3 | January 29 | January 31 |
| Form 1099-B3 | January 29 | January 31 |
| Composite Form 10993: Franklin Templeton only | January 29 | February 15 |
| Form 5498-ESA: Putnam only | January 29 | April 30 |
| Form 5498: Putnam only | January 29 | May 31 |
| Form 1042-S | March 13 | March 15 |
| Form 5498-ESA: Franklin Templeton | April 28 | April 30 |
| Subsequent Form 5498-ESA: Putnam | April 28 | April 30 |
| Form 5498: Franklin Templeton | May 29 | May 31 |
| Subsequent Form 5498: Putnam | May 29 | May 31 |
- Dates are subject to change. All forms will be posted by their respective IRS deadlines.
Physical tax forms will be mailed within six calendar days of the online posting date but no later than the IRS deadline. - If the mailing date falls on a weekend or holiday, the deadline is usually the next business day.
- Putnam shareholders will receive separate Forms 1099-DIV and 1099-B, while Franklin Templeton shareholders will usually receive the two forms combined into a Composite Form 1099. Shareholders may receive an updated and separate Form 1099-B if there are any monetary adjustments to their accounts after their original tax form was posted. Those will be mailed no later than the IRS deadline of February 15.
Understanding Tax Forms
This page provides information about our tax forms and statements.
General Tax Forms
Reports the following amounts paid to you by the fund during the year:
- Ordinary dividends
- Tax-exempt interest dividends
- Capital gain distributions
- Qualified dividends
It will also report the following for your fund account:
- Nondividend distributions (return of capital)
- Unrecaptured Section 1250 gain *
- Federal income tax withheld (backup withholding)
- Foreign tax paid
- Specified private activity bond interest
- Section 199A Dividends
- Section 897 Ordinary Dividends *
- Section 897 Capital Gain *
- State income tax withheld (backup withholding)
* Reported on Franklin Templeton tax forms only; Putnam Investments does not report this information.
A separate 1099-DIV will be generated for each account. If the dividends or other distributions paid to your account were less than $10, you will not receive Form 1099-DIV for that fund unless backup withholding was withheld or the fund elected to pass through foreign tax paid. You may refer to your year-end statement for dividends that are less than $10.
Reports the gross proceeds (less any contingent deferred sales charge) paid to you from sales or exchanges of fund shares during the year. It also will provide the following:
- Date of sale or exchange
- Number (quantity) of shares sold
- Federal income tax withheld (backup withholding)
- Cost basis information for eligible accounts including date of acquisition, type of gain or loss, wash sale disallowed and if basis information was reported to the IRS
Franklin Templeton will generate a separate 1099-B for each fund-account with qualifying transactions.
Note: A 1099-B will not be generated for sales of money market fund shares.
Combines Forms 1099-DIV and 1099-B reporting into one form.
The 1099-B section of the form will also provide cost basis reporting information for eligible accounts.
Note: This form is only issued to Franklin Templeton shareholders.
Reports the following amounts paid by the fund during the year to beneficial owners or other payees who are either non-resident alien individuals or foreign entities :
- Ordinary income dividends (including interest-related dividends)
- Short-term capital gain dividends
- Long-term capital gain distributions
- Gains from US real property interests
- Nondividend distributions (return of capital)
- Distributions from retirement accounts
It will also report US federal tax withheld under chapter 3 or chapter 4 of the Foreign Account Tax Compliance Act (FATCA).
Retirement and Education Savings Account Tax Forms — IRA, Roth, 529, Coverdell
Reports gross distributions from qualified education programs under Internal Revenue Code (IRC) section 529 for qualified tuition programs (QTPs) and under IRC section 530 for Coverdell Education Savings Accounts (CESAs).
Reports distributions from traditional IRAs, SEPs, SIMPLEs, Roth IRAs and other retirement plans.
Reports the following contributions:
- IRA
- Roth
- Rollover
- Self-certified rollover
- SEP
- SIMPLE
- Recharacterized
The form also provides Roth conversion amounts, year-end market values, repayments for qualified birth or adoption distribution and the required minimum distribution (RMD) checkbox.
Reports Coverdell ESA contributions and rollovers.
The Internal Revenue Service (IRS) requires regulated investment companies (mutual funds) to report certain “organizational actions” to shareholders and the IRS, when the organizational action affects the tax basis of your shares. Form 8937, Report of Organizational Actions Affecting Basis of Securities, is posted below as required to meet these IRS reporting requirements.
Important Information
The information contained in this tax center is not intended to be a complete discussion of all federal or state income tax requirements. This information cannot be used by an investor to avoid any income tax penalties that may be imposed under the Internal Revenue Code. Investors should seek advice from a financial and/or tax professional about the potential tax implications of their investments in Franklin Templeton and Putnam Investments fund(s) based on their individual circumstances.
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