Vanguard tax form schedule

Here is a general list of the tax forms Vanguard provides and the dates they’ll be available for the 2023 tax year. If you’d like to know which tax forms you’ll get from us, visit your personalized tax form schedule.

Vanguard brokerage accounts

Vanguard brokerage accounts receive a 1099-consolidated, which includes 1099-DIV, 1099-B, 1099-INT, 1099-OID, and 1099-MISC. They’re produced in three separate groups, depending on whether you have a complex financial portfolio or not.

Download tax forms and view your personalized tax form schedule

Vanguard mutual-fund only accounts

Remember, if you transitioned from our old investment platform (our Vanguard mutual fund only platform) to our new investment platform (our brokerage platform) during the year, you may receive two separate sets of tax forms if you had taxable transactions in each account.

*The following funds will have a later delivery date for 1099-DIV and 1099-B:

• Real Estate Index (VGSLX, VGSNX, VGSIX)

About your tax forms

1042-S

What it’s used for

For nonresident aliens to report amounts that are subject to income tax withholding.

Why you might receive one

You'll only get a 1042-S if you're a nonresident alien and:

• From a nonretirement account, you received any dividend, short-term capital gains, or long-term capital gains distributions.
• From a retirement account (including IRAs), you took any withdrawals.
• You had any federal income tax withheld from those withdrawals (referred to as nonresident alien withholding).

If you haven't provided Vanguard with a completed Form W-8BEN to certify your foreign status, you may instead receive a 1099-B or 1099-DIV to report these activities.

1099-B

What it’s used for

To determine any taxes due on your sales of mutual fund shares and securities.

Why you might receive one

You'll get a 1099-B if, in a nonretirement account, you:

• Sold or exchanged mutual fund shares (excluding money market funds).
• Sold any individual securities.
• Owned an individual stock that was part of a merger.
• Owned an individual bond that matured.
• Experienced a profit or loss on a regulated futures contract.†

1099-DIV

What it's used for

To determine any taxes due on your investment income.

Why you might receive one

You'll get a 1099-DIV if:

• From a nonretirement account , you received ordinary or qualified dividend distributions, capital gains distributions, or foreign taxes paid.
• From a tax-exempt bond fund or money market fund , you received interest dividends, including specified private activity bond interest.

But even if you meet these criteria, you might not receive a 1099-DIV—especially if your income totaled less than $10 for a particular investment.

For additional tax information for Vanguard funds as you prepare your federal and state income tax return, please visit the Tax information for Vanguard funds page on Vanguard.com.

1099-INT

What it's used for

To determine any taxes due on your investment income from fixed income investments.

Why you might receive one

You'll get a 1099-INT if, in a brokerage account , you owned an individual bond (or other interest-bearing investment) that paid taxable and/or tax-exempt interest.

(For mutual funds, this income is reported on your 1099-DIV.)

1099-MISC

What it's used for

To determine any taxes due on substitute payments for stocks.

Why you might receive one

You'll get a 1099-MISC if, in a nonretirement margin account , you received substitute payments in lieu of dividends for individual stocks.

1099-OID

What it's used for

To determine any taxes due on individual bonds you bought at a discount.

Why you might receive one

You'll get a 1099-OID if, in a brokerage account , you owned an individual bond (or other interest-bearing investment) that was originally purchased at a discount—meaning that you paid less than face value. You're required to report a portion of that OID (original issue discount) each year you own the bond.

Form 1099-OID is issued even if you didn't receive a cash payment from the investment during the year.

There are two components to reporting for TIPS (U.S. Treasury inflation-protected securities):

• Adjustments to principal value, which fluctuates according to changes in the Consumer Price Index, are reported as original issue discounts (OIDs) on Form 1099-OID.
  
• Coupon payments are reported as interest on Form 1099-INT.

For details about OID reporting for TIPS, visit irs.gov and review: