Announcement

U.S.A.: Issuance of IRS Form 1099

Tax | USA

Reference

Code
A15018
Service level
CBL
Last Updated
26.01.2015

The U.S. Internal Revenue Service (IRS) Form 1099 (U.S. Person's U.S. Source Income Subject to Withholding) will be sent today to the U.S. beneficiaries with reportable payments under U.S. withholding tax rules for the year 2014.

IRS Form 1099 records the U.S. beneficiary activities for Interest Income (Form 1099 INT), Dividends and Distributions (Form 1099 DIV) and Original Issue Discount (Form 1099 OID) respectively.

These reports will be sent by mail and U.S. beneficial owners can expect to receive the reports in the upcoming days.

Further information

For further information, customers may contact the Clearstream Banking1 Tax Help Desk or Clearstream Banking Client Services or their Relationship Officer.

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1. Clearstream Banking refers collectively to Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500, and Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248.