Tax Document Dates

January 31, 2025

• 1099-R - This form reports distributions from Pensions, Annuities, Retirement

  or Profit-Sharing Plans, IRA, SEP-IRA, SIMPLE IRA and Roth IRA

  accounts.

• 5498 - This form reports your IRA, SEP-IRA, and SIMPLE IRA year-end FMV

  and contributions.

  Corrected 5498 reflecting changes to the year-end FMV or prior year

  contributions made January 17 – April 15 will mail by May 31, 2024.

• 1099-Q - This form reports distributions from a Coverdell Education Savings

  Account.

• 1099-SA - This form reports distributions from a Health Savings Account.

• 2025 Required Minimum Distribution (RMD) Letter - This letter informs customers 73 or older of their 2025 RMD amount.

February 17, 2025

• 1099 Composite (excluding REMIC OID) - This form may include IRS Forms 1099-DIV, 1099-INT, 1099-OID, 1099-B, 1099-MISC (excludes REMIC Original Issue Discount information from Real Estate Mortgage Conduits/WHMT and WHFIT mortgage-backed securities).

  Original IRS Mailing Deadline: February 15, 2024

  Hilltop’s Granted Extension Deadline (industry standard): March 18, 2024

March 17, 2025

• 1042-S - This form reports certain income and foreign account withholding from U.S. sources to nonresident aliens.

March 19, 2025

• 1099 Composite Corrections and Originals (if you received a Holdback Letter) - Corrected Forms include updated* corrected reporting of Forms 1099-DIV, 1099-INT, 1099-OID, 1099B, 1099-MISC. Original Forms include REMIC Original Issue Discount information from Real Estate Mortgage Conduits/WHMT and WHFIT mortgage-backed securities.

May 1, 2025

• 5498-ESA - This form reports your Coverdell Education Savings Account

  contributions.

  
  

May 31, 2024

• 5498-SA - This form reports your distributions from your Health Savings Account.

Please visit the IRS Website to review Instructions and Forms by clicking this link:

 Forms & Instructions | Internal Revenue Service (irs.gov)

Liberty Capital Investment Corporation is a registered broker-dealer that does not provide tax or legal advice. Please contact the IRS or your tax professional for tax or legal advice.

*Mutual funds, ETF’s and REITs are pass thru vehicles for tax reporting purposes. The tax character (ex: qualified, non-qualified, return of capital) is not available prior to year’s end and we are required to report the tax character provided to us by the funds.