Sentences with phrase «gains distributions received»

Dividends and capital gains distributions received from the fund will generally be taxable as ordinary income or capital gains, unless you are investing through an IRA, 401 (k) or other tax - advantaged account.

Any dividends and capital gains distributions received from your stocks, mutual funds, or money market funds.

Any dividends or capital gain distributions you receive from a Fund will normally be taxable to you when made, regardless of whether you reinvest dividends or capital gain distributions or receive them in cash.

Any loss realized upon a taxable disposition of shares held for six months or less will be treated as long - term, rather than short - term, to the extent of any long - term capital gain distributions received (or deemed received) by you with respect to the shares.

An additional 3.8 % Medicare tax is imposed on certain net investment income (including ordinary dividends and capital gain distributions received from the fund and net gains from redemptions or other taxable dispositions of fund shares) of U.S. individuals, estates and trusts to the extent that such person's «modified adjusted gross income» (in the case of an individual) or «adjusted gross income» (in the case of an estate or trust) exceeds a threshold amount.

Not exact matches

Adjusted Net Income is defined as net income excluding (i) franchise agreement amortization, which is a non-cash expense arising as a result of acquisition accounting that may hinder the comparability of our operating results to our industry peers, (ii) amortization of deferred financing costs and debt issuance discount, a non-cash component of interest expense, and (gains) losses on early extinguishment of debt, which are non-cash charges that vary by the timing, terms and size of debt financing transactions, (iii)(income) loss from equity method investments, net of cash distributions received from equity method investments, (iv) other operating expenses (income), net, and (v) other specifically identified costs associated with non-recurring projects.

This percentage represents the amount of ordinary dividends paid (including short - term capital gains distributions) during the fund's fiscal year, as income qualifying for the dividends - received deduction.

If you hold a fund on the date of record, you will receive (and be taxed on) the distribution, regardless of whether you participated in the gain that is being paid out.

Marriott International said it anticipates the receipt of an IRS private - letter tax ruling in September, confirming that the distribution of shares of Marriott Vacations Worldwide common stock will not result in the recognition, for U.S. federal income tax purposes, of income, gain or loss by Marriott International or Marriott International shareholders, except, in the case of Marriott International shareholders, for cash received in lieu of fractional shares.

The fund itself manages the timing of its distributions, share redemptions and capital gains and losses across the family of funds, which means the individual investor benefits by receiving minimal taxable dispositions in non-registered accounts.

Individuals receiving the distribution get a 1099 - DIV form detailing the amount of the capital gain distribution and how much is considered short - term and long - term.

For example, if you plan to withdraw $ 40,000 in a given year and you will receive $ 15,000 in dividends or capital gains distributions in cash, then you would draw only $ 25,000 from your nest egg, so that the combination of dividends, distributions and the withdrawal gets you to your $ 40,000 target.

Shareholders of record as of the fund's ex-dividend date receive the fund's capital gains distribution.

This percentage represents the amount of ordinary dividends paid (including short - term capital gains distributions) during the fund's fiscal year, as income qualifying for the dividends - received deduction.

There are exceptions, such as when you receive capital gain distributions from a mutual fund.

Avoid purchasing mutual funds in non-registered accounts late in the year because you will be taxed on year - end distributions that include gains received by investors before you bought your units.

If Putnam does not receive this fully completed form, your account (s) could be subject to the statutory U.S. backup withholding rate on all non-Money Market redemptions, exchanges, and dividend and capitals gains distributions.

The dividends and capital gains shown on Form 1099 - DIV are considered taxable even if you reinvested your distributions in additional fund shares instead of receiving them in cash.

Note: If you receive a capital gain distribution and subsequently incur a short - term capital loss on a sale of mutual fund shares you held six months or less, see Short - Term Capital Losses for a special rule.

In addition, the tax on the child's income may be somewhat higher if the child received capital gain distributions.

To determine whether your dividend is considered qualified or not, you must ensure that you have held the investment for at least 60 days, the dividend comes from a qualified company, and that you did not receive a «non-dividend» distribution — such as a capital gains distribution.

If you receive a return of capital distribution that exceeds the basis in your shares, be sure to read about reporting capital gain below.

Mutual fund investors may receive taxable dividends and capital gains distributions.

Some mid-index-term distributions events (nursing home, terminal condition, annuitization and death benefits) will receive a partial index credit if there were index gains.

The amount that's treated as a long - term loss is limited to the amount of the capital gain distribution or allocation you received.

Wages, salaries, tips, etc.; Taxable interest; Tax - exempt interest; Dividends; Taxable refunds, Credits or Offsets of State and Local Income Taxes; Alimony received; Business Income; Capital gains or losses; Other Gains and Losses; IRA distributions received (with certain Distribution Codes); Pensions and annuities (with determined taxable amounts); Supplemental Income and Loss (Rentals, etc); Farm Income or Loss; Unemployment Compensation; Social Security Benefits; Certain other income, including but not limited to Gambling Winnings and Foreign Ingains or losses; Other Gains and Losses; IRA distributions received (with certain Distribution Codes); Pensions and annuities (with determined taxable amounts); Supplemental Income and Loss (Rentals, etc); Farm Income or Loss; Unemployment Compensation; Social Security Benefits; Certain other income, including but not limited to Gambling Winnings and Foreign InGains and Losses; IRA distributions received (with certain Distribution Codes); Pensions and annuities (with determined taxable amounts); Supplemental Income and Loss (Rentals, etc); Farm Income or Loss; Unemployment Compensation; Social Security Benefits; Certain other income, including but not limited to Gambling Winnings and Foreign Income.

The date (as of close of business) on which a shareholder must own fund shares in order to receive a declared dividend or capital gain distribution, or to vote on fund issues in a proxy or shareholder meeting.

I would assume that what I receive from this distribution would be taxed as regular income, but I wanted to make sure - I wasn't clear on whether it would fall under capital gains, as the article mentioned.

Compare the total of the distributions (of all types — dividends, capital gains and other income) that you received to the total of distributions shown on your T3.

Any gains recognized on disposition of the PFIC shares and distributions received from a PFIC during the year greater than 125 % of the average distributions received during the previous three years would be taxed as ordinary investment income during the year.

Dividend and capital gains distributions that you receive, as well as your gains or losses from any sale or exchange of Fund shares, may also be subject to state and local income taxes.

Capital gains distributions are taxed at capital gains rates to the person receiving the distribution.

«We expect 2011 to be the second consecutive year that shareholders of ProShares ETFs will not have received any capital gain distributions.»

Further, to the extent that the adjusted cost base of your units of the Portfolio would otherwise be a negative amount as a result of you receiving a distribution on units that is a return of capital, the negative amount will be deemed to be a capital gain realized by you from a disposition of the units and your adjusted cost base of the units would be increased by the amount of such deemed gain.

From 2006 to 2011, a $ 100,000 investment in XSP would have received capital gains distributions totalling $ 16,654.

But neither is the case with capital gains distributions: when a fund sells a holding you don't usually receive any income or new shares.

The date set by a company to determine the shareholders who will receive the next distribution of dividends or capital gains of the company's security.

You'll get a 1099 - DIV each year you receive a dividend distribution, capital gains distribution, or foreign taxes paid for your taxable investments.

Each year, shareholders receive Form 1099 - DIV that breaks down that dividend distribution into three categories: ordinary income, capital gains, and return of capital.

If the total amount received as a return of capital ever exceeds the investor's ACB of the units acquired (increased, naturally, for any reinvested distributions), the tax rules deem the excess (the negative ACB) to be a capital gain, which must be included in the investor's income for the year in which the excess arose.

Some mid-index-term distribution events (nursing home, terminal condition, annuitization or death) will receive a partial index credit if there were index gains.

To the extent that the Fund invests in these securities, the Fund may be subject to an interest charge in addition to federal income tax (at ordinary income rates) on (i) any «excess distribution» received on the stock of a PFIC, or (ii) any gain from disposition of PFIC stock that was acquired in an earlier taxable year.

In the event the Fund realizes net capital gains from such transactions, its shareholders may receive a larger capital gain distribution, if any, than they would in the absence of such transactions.

All distributions of taxable net investment income and net capital gain, whether received in shares or in cash, must be reported by each taxable shareholder on his or her federal income tax return.

Rather than receive these distributions in the form of cash, fund companies and brokerages often ask if you would prefer to have the capital gains automatically reinvested back into the fund.

If you hold this fund in a taxable account you'll receive a form 1099 - DIV from the fund, which will explain how much of this $ 20 distribution is a short - or long - term gain, how much came from dividends, or how much is ordinary income.

Distributions of taxable net investment income and net capital gain will be taxable as described above, whether received in additional cash or shares.

Expressed differently, i've collected double distributions for the entire decade, with the 2nd portion being tax - favoured capital gains from option sales that a plain vanilla holder can never receive..

The actual amounts of net investment income shareholders will receive will be reported, along with any short - term capital gain distributions, as Ordinary Dividends on Form 1099 - DIV.

In general, distributions by the fund of investment company taxable income (including net short - term capital gains), if any, whether received in cash or additional shares, will be taxable to you as ordinary income.