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It outlines delivery timing for Form 1099 information, explains multiple and transferred accounts, and clarifies the scope of reporting for individual taxpayers filing IRS Form 1040. 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transferred to BNY Pershing during 2025, the statement covers only activity during the time you conducted business with BNY Pershing; the former organization should provide prior activity on IRS Form 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.................................................. 2  \nDelivery Schedule:  \nForm 1099 Tax Information Statement............................. 3  \nGeneral Information About Your Tax Information Statement.................................................... 4  \nCost Basis Reporting Information.................................... 7  \nSample of BNY Pershing’s Composite 1099 Tax Statement ..8 Pending 1099 Notice ................................................... 9  \nTable of Contents Section .......................................... 10  \nSummary Section ...................................................... 11  \nProceeds From Broker and Barter Exchange Transactions .............................................................. 13  \nIRS Form 8949 and IRS Form 1040, Schedule D .......... 16  \nRegulated Futures Contracts .................................... 18  \nForeign Currency Forward Contracts.......................... 19  \nInterest Income ......................................................... 20  \nInterest Income—Income Tax Withholding................. 22  \nTax-Exempt Interest .................................................. 23  \nTax-Exempt Interest—Income Tax Withholding.......... 24  \nDividends and Distributions....................................... 25  \nDividends and Distributions—Income Tax Withholding ..26 Tax-Exempt Dividends ............................................... 26  \nCapital Gain Distributions .......................................... 26  \nLiquidation Distributions ........................................... 27  \nOriginal Issue Discount (OID) ...................................... 27  \nTax-Exempt Original Issue Discount (OID) .................. 28  \nOriginal Issue Discount (OID): Income Tax Withholding....29  \nMiscellaneous Information ........................................ 29  \nTransactions We Do Not Report to the IRS.................. 30  \nCollateralized Debt Obligations (CDOs), Collateralized Mortgage Obligations (CMOs) and Real Estate Mortgage Investment Conduits (REMICs) ................... 34  \nAdditional Written Statement—CDOs (Including REMICs) ..................................................................... 34  \nAdditional Written Statement—WHFITs and WHMTs.. 34  \nSupplemental Information—Royalty Trusts ............... 36  \nRevised Tax Summary Statement............................... 37  \nIRS Form 1099-B—Proceeds From Broker and Barter Exchange Transactions.................................................. 39  \nIRS Form 1099-DIV—Dividends and Distributions ........ 42  \nFrequently Asked Questions.......................................... 44  \nIRS Form 1099-INT—Interest Income............................ 47  \nIRS Form 1099-OID—Original Issue Discount (OID) ....... 49  \nIRS Form 1099-MISC—Miscellaneous Information ....... 50  \nTransactions BNY Pershing Does Not Report to the IRS....51  \nReclassified Income ...................................................... 53  \nMinimum Amounts to be Reported and Due Dates ........ 54  \nState/Agency Information ............................................. 55  \nTax Supplemental Information Tool ............................... 56  \nIRS Form 1042-S—Foreign Person’s U.S. Source Income Subject to Withholding...................................... 57  \nForm 480.6—Puerto Rico Tax Information Reporting .... 60  \nIRS Form 2439—Notice To Shareholder of Undistributed Long-Term Capital Gains ......................... 65  \nReminders About the Secure Act 2.0 of 2022 ................ 66  \nGeneral Information forYour 2025 Retirement Products ...67  \nIRS Form 1099-R ........................................................... 68  \nIRS Form 1099-Q ........................................................... 69  \nIRS Form 5498 ............................................................... 70  \nIRS Form 5498-ESA .........","cbCaihRBetSjC4FP","https://ap.wps.com/l/cbCaihRBetSjC4FP","pdf",2413160,85,"English","# Important Information for Preparing Your 2025 Income Tax Return\n## Delivery Schedule\n## Multiple Accounts\n## Transferred Accounts\n## IRS Publications\n# Form 1099 Tax Information Statement\n## General Information About Your Tax Information Statement\n## Cost Basis Reporting Information\n## Pending 1099 Notice\n# Summary Section\n# Proceeds From Broker and Barter Exchange Transactions\n## IRS Form 8949 and IRS Form 1040, Schedule D","[{\"question\":\"Who is this guide intended for when preparing a 2025 income tax return?\",\"answer\":\"It is intended for individual U.S. taxpayers who file IRS Form 1040 and are investors for tax purposes.\"},{\"question\":\"When will tax statements be delivered for the 2025 tax information statement?\",\"answer\":\"Delivery occurs weekly starting January 28 through March 11, depending on issuer processing and BNY Pershing review completion.\"},{\"question\":\"How does the guide explain reporting when an account is transferred during 2025?\",\"answer\":\"If transferred to BNY Pershing during 2025, the statement covers only activity during the time you conducted business with BNY Pershing; the former organization should provide prior activity on IRS Form 1099.\"}]","2025 TAX GUIDE - A Comprehensive Reference Guide to Your Tax Information Statement | PDF"]