EFTA00313542.pdf

Merrill Lynch Account No. Tax a er No. Page 1 of 7 Bank of America Corporation 2013 TAX REPORTING STATEMENT ORIGINAL 1099 01/27/2014 MR DANIEL M GROFF Table of Contents Page Y K GROFFIlli. Summary Pages 3 Dividend Income Activity 7 EFTA00313542  Merrill Lynch Taxpayer No. Page Bank of America Corporation t" mcot 3 2 of 7 MR DANIEL M GROFF AND 2013 TAX REPORTING STATEMENT THIS PAGE WAS INTENTIONALLY LEFT BLANK EFTA00313543  Merrill Lynch Account No. Tax a er No. Page Bank of America Corporation 3 of 7 ORIGINAL 1099 01/27/2014 MR DANIEL M GROFF Your Financial Advisor 1000 Payer: Y K GROFF.. ML DIRECT Merrill Lynch, Pierce, Fenner & Smith Inc P.O. BOX 1527 1500 Merrill Lynch Drive, NJ2-150.01-13 PENNINGTON, NJ 08534-4125 Pennington, NJ 08534.4129 Federal Identification Number 13.5674085 2013 TAX REPORTING STATEMENT 1099-DIV 2013 Dividends and Distributions (OMB NO. 1545-0110) 1099-INT 2013 Interest Income (OMB NO. 1545-0112) Amount Amount la Total Ordinary Dividends Scheel. B. Line 5 8/or Form 1040. Line 9a 112.31 1 Interest income Sched. 8, Line I &tor Form 1040, Line Be 0.00 1b Qualified Dividends Form 1040. Line 91) 89.90 2 Early Withdrawal Penalty Form 1040, Line 30 0.00 2a Total Capital Gain Distributions Schad. D. Line 13 or Form 1040. Line 13 43.62 3 Int. on U.S. Savings Bonds 8 Treas. See Publication 550 0.00 2b Unrecap. Sec. 1250 Gain Scheel. D. Line 19 0.00 4 Federal Income Tax Withheld Form 1040, Line 62 0.00 2c Section 1202 Gain See Sched. D Instructions 0.00 5 Investment Expenses Sched. A, Line 23 (Amt. inc. in Line 1) 0.00 2d Collectibles (28%) Gain Scheel. D. Line 18 0.00 6 Foreign Tax Paid Form 1116 6/or Form 1040. Line 47 0.00 3 Nondividend Distributions See Publication 550 0.00 7 Foreign Country or U.S. Possession See Instructions 4 Federal Income Tax Withheld Form 1040, Line 62 0.00 8 Tax-Exempt Interest Form 1040. Line ea 0.00 5 Investment Expenses Scheel. A. Line 23 (Amt. inc. in Line 1a) 0.00 9 Specified Private Activity Bond Interest See Instructions for Form 6251 0.00 6 Foreign Tax Paid Form 1116 8/or Form 1040. Line 47 14.59 10 Tax-Exempt Bond CUSIP Number See Instructions 7 Foreign Country or U.S. Possession See Instructions Various 8 Liquidation Distributions Cash See Instructions 0.00 9 Liquidation Distributions Non-Cash See Instructions 0.00 10 Exempt-Interest Dividends Form 1040. Line Bb 0.00 11 Spec. Private Activity Bond Int. Div. See Instructions for Form 6251 0.00 Summary of 2013 Original Issue Discount Items Summary of 2013 Sales Proceeds Amount Amount Original Issue Discount See Publication 1212 0.00 Sales Proceeds See Form 8949 0.00 OID on U.S. Treasury Obligations See Publication 1212 0.00 Federal Income Tax Withheld Form 1040, Line 62 0.00 Gross Proceeds from each of your 2013 securities trades are Individually reported to the IRS. Amounts of Original Issue Discount are individually reported to the IRS. Refer to the 2013 Refer to the 2013 Proceeds from Broker and Barter Exchange Transactions detail section of Original Issue Discount detail section of this statement. this statement. This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported. You may reach a Tax Representative at 1-800-637-6326. Merrill Lynch, Pierce, Fenner & Smith Incorporated (MLPF&S) is a registered broker-dealer and wholly owned subsidiary of Bank of America Corporation Member, Securities Investor Protection Corporation (SIPC) EFTA00313544  Merrill Lynch Account No. Tax a er No. Page Bank of America Corporation 4 of 7 MR DANIEL M GROFF AND 2013 TAX REPORTING STATEMENT 1099-MISC 2013 Miscellaneous Income (OMB NO. 1545-0115) Distributions and Charges Amount Amount 2 Royalties Scheel E. Line 4 0.00 Limited Partnership Income 0.00 3 Other Income Form 1040. Line 21 0.00 Non•Reportable Dividends and Interest 0.00 4 Federal Income Tax Withheld Fenn 1040, Line 62 0.00 Non•Reportable Tax•Exempt Interest 0.00 8 Sub. Payments in Lieu of Div. or int. Form 1040. Line 21 0.00 Taxable Municipal Accrued Interest Paid 0.00 Non•Taxable Municipal Accrued Int. Paid 0.00 Other Accrued Interest Paid 0.00 Margin Interest 0.00 Fees 0.00 Non•Reportable Distribution Expenses 0.00 This Is important tax information and Is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this Income is taxable and the IRS determines that it has not been reported. INSTRUCTIONS FOR RECIPIENT OF FORMS 1099 - READ CAREFULLY The amounts listed on Forms 1099.DIV, 1099-INT, 1099-OID, 1099•MISC and 1099•B represent Backup Withholding - Persons not certifying their taxpayer identification number to the payer dividends. interest, miscellaneous income, original issue discount (OID) and/or gross proceeds become subject to backup withholding at a rate of 28% on certain payments. including dividends, payments made or credited to your account during the calendar year. interest, and gross proceeds from dispositions of securities. See Form W-9, Request for Taxpayer Real Estate Mortgage Investment Conduits (REMICs) and other Collateralized Debt Obligations (CDOs) Identification Number and Certification, for information on backup withholding. Include this amount must report interest income or OID paid or accrued during the tax year to a regular interest holder. If on your income tax return as tax withheld. you are a holder of a REMIC and/or CDO obligation, such interest income or OID will not be reflected 1099-MISC - Miscellaneous Income (OMB No. 1545-0115) on the Form 1099.INT or 1099-OID appearing on this Tax Reporting Statement because this information Each royalty trust is required to provide their shareholders with detailed information regarding items of trust income and deductions. Because the information reported to shareholders by the is unavailable to Merrill Lynch prior to publication. Such information will be sent to you separately for inclusion on your income tax return. royalty trust includes the information we report to you on Form 1099-MISC, you should be careful not to report this income on your tax return twice. If you are an investor in a limited partnership, information concerning your distributive share of the Line 1 - Report rents from real estate on Schedule E (Form 1040). However, report rents on partnership's taxable income or loss (Form 1065, Schedule K•1) will not appear on the Tax Reporting Schedule C (Form 1040) if you provided significant services to the tenant, sold real estate as a Statement. Such information will be sent to you directly from the limited partnership, for inclusion on business, or rented personal property as a business. your income tax return. Line 2 - Report royalties from oil, gas, or mineral properties, copyrights, and patents on Schedule Nominees - If your federal Taxpayer Identification Number is shown on this form and includes amounts E (Form 1040). For royalties on timber, coal and iron ore, see Pub. 544. belonging to another person, you are considered a nominee recipient. You must file Form 1099.DIV Line 3 - Generally, report this amount on the "Other Income" line of Form 1040 and identify the (With a Form 1096), 1099-INT, 1099.OID, 1099•MISC or 1099.121, as applicable, with the IRS for each of payment. The amount shown may be payments received as the beneficiary of a deceased the other owners to show their share of the income, and you must furnish a Form 1099-DIV, 1099-INT. employee, prizes, awards, taxable damages. Indian gaming profits, or other taxable income. See 1099.OID, 1099•MISC or 1099-B, as applicable, to each. A husband or wife is not required to file a Pub. 525. If it is trade or business income, report this amount on Schedule C or F (Form 1040). nominee return to show amounts owned by the other. See the General Instructions for Certain Line 8 - Shows substitute payments in lieu of dividends or tax-exempt interest received by your Information Returns. broker on your behalf as a result of a loan of your securities. Report on the "Other Income" line Foreign Tax Paid - You may be able to claim this foreign tax as a deduction or a credit on Form of Form 1040 (or Form 1040NR). 1040. See the Form 1040 instructions. EFTA00313545  Merrill Lynch Account No. Taxpayer No. Page Ban, of America Co-aoration 5 of 7 MR DANIEL M GROFF AND 2013 TAX REPORTING STATEMENT 1099-DIV - DIVIDENDS AND DISTRIBUTIONS (OMB No. 1545.0110) Line 5 - Any amount shown is your share of investment expenses of a single•class REMIC. If you Line la - Shows total ordinary dividends that are taxable. Include this amount on Line 9a of Form file Form 1040, you may deduct these expenses on the "Other Expenses" line of Schedule A 1040 or 1040A. Also report it on Schedule B (Form 1040A or 1040) if required. (Form 1040) subject to the 2% limit. This amount is included on Line 1. Line lb - Shows the portion of the amount on Line to that may be eligible for reduced capital gains Una 8 - Shows tax-exempt interest paid to you during the calendar year by the payer. Report this rates. See Form 1040/1040A instructions for how to determine this amount Report the eligible amount on line 813 of Form 1040 or Form 1040A. This amount may be subject to backup amount on Line 9b, Form 1040 or 1040A. withholding. The amount shown may be dividends a corporation paid directly to you as a participant (or Line 9 - Shows tax-exempt interest subject to the alternative minimum tax. This amount is beneficiary of a participant) in an employee stock ownership plan (ESOP). Report it as a dividend on included on Line 8. See the Instructions for Form 6251. your Form 1040/1040A but treat it as a plan distribution, not as investment income, for any other Une 10 - Shows CUSIP number(s) for tax-exempt bond(s) on which tax-exempt interest was purpose. paid to you during the calendar year and reported on Line 8. If blank, no CUSIP number was Line 2a - Shows total capital gain distributions from a regulated investment company or real estate issued for the bond(s). investment trust. Report the amounts shown on line 2a on Schedule D (Form 1040), Line 13. But, if no 1099-0ID - ORIGINAL ISSUE DISCOUNT (OMB No. 1545-0117) amount is shown on Lines 2b-2d and your only capital gains and losses are capital gain distributions, Original Issue Discount (OID) is the excess of an obligation's stated redemption price at maturity you may be able to report the amounts shown on Line 2a on Line 13 of Form 1040 (Line 10 of Form over its issue price (acquisition price for a stripped bond or coupon). OID is taxable as interest 1040A) rather than Schedule D. See the Form 1040/1040A instructions. over the life of the obligation. If you are the holder of an OID obligation, generally you must Line 2b - Shows the portion of the amount on Line 2a that is Unrecaptured Section 1250 Gain from include an amount of OID in your gross income each year you hold the obligation. Obligations certain depreciable real property. Report this amount on the Unrecaptured Section 1250 Gain that may have OID include a bond, debenture, note. certificate, or other evidence of indebtedness Worksheet•Line 19 in the Schedule D instructions (Form 1040). having a term of more than 1 year. For example. the OID rules may apply to certificates of Line 2c - Shows the portion of the amount on Line 2a that is Section 1202 gain from certain small deposit (CDs). time deposits, bonus savings plans, and other deposit arrangements. especially if business stock that may be subject to a 50% exclusion and certain empowerment zone business the payment of interest is deferred until maturity. In addition, the OID rules apply to Treasury stock that may be subject to a 60% exclusion. See the Schedule D (Form 1040) instructions. inflation-protected securities. See Pub. 550, investment Income and Expenses. for more Line 2d - Shows 28% rate gain from sales or exchanges of collectibles. If required, use this amount information. when completing the 28% Rate Gain Worksheet-Line 18 in the instructions for Schedule D (Form Une 1 - Shows the OID on the obligation for the part of the year you owned it. Report the amount 1040). on Line 1 as interest income on your income tax return. However, depending on the type of debt Line 3 - Shows the part of the distribution that is nontaxable because it is a return of your cost (or instrument, the issue or acquisition date, and other factors (for example. if you paid acquisition or other basis). You must reduce your cost (or other basis) by this amount for figuring gain or loss bond premium, or the obligation is a stripped bond or coupon), you may have to figure the correct when you sell your stock. But if you get back all your cost (or other basis), report future distributions amount of OID to report on your return. See Pub. 1212, Guide to Original Issue Discount as capital gains. See Pub. 550, Investment Income and Expenses. Instruments, for details on how to figure the correct OID. Line 5 - Shows your share of expenses of a nonpublicly offered regulated investment company. Une 8 - Shows OID on a U.S. Treasury obligation for the part of the year you owned it. Report generally a nonpublicly offered mutual fund. If you file Form 1040. you may deduct these expenses this amount as interest income on your federal income tax return. and see Pub. 1212 to figure any on the "Other Expenses" line on Schedule A (Form 1040) subject to the 2% limit. This amount is appropriate adjustments to this amount. This OID is exempt from state and local income taxes and included on Line Ia. is not included on Line 1. Linn 8 and 9 - Shows cash and noncash liquidation distributions. 1099-B - PROCEEDS FROM BROKER AND BARTER EXCHANGE TRANSACTIONS (OMB-1545-0715) Una 10 - Shows exempt-interest dividends from a mutual fund or other regulated investment Una la - Shows the trade date of the sale or exchange. For short sales, the date shown is the company paid to you during the calendar year. Include this amount on line 8b of Form 1040 or 1040A date the security was delivered to close the short sale. as tax-exempt interest. This amount may be subject to backup withholding. See Line 4. Une lb - This line may be blank if line 6a is populated or if the securities sold were acquired on Line 11 - Shows exempt-interest dividends subject to the alternative minimum tax. This amount is a variety of dates. For short sales, the date shown is the date you acquired the security delivered included on Line 10. See the instructions for Form 6251. to close the short sale. 1099-INT - INTEREST INCOME (OMB No. 1545.0112) Una 2a - Shows the aggregate cash proceeds from transactions involving stocks, bonds, other Line 1 - Shows taxable interest paid to you during the calendar year by the payer. This does not debt obligations, commodities. or forward contracts. include interest shown on Line 3. If you receive a Form 1099-INT for interest paid on a tax-exempt Line 3 - Shows the cost or other basis of securities sold. If Line 6a is populated, Line 3 may be obligation. see the instructions for your income tax return. May also show the total amount of the blank. See the Form 8949 instructions. Schedule D instructions, or Pub. 550 for details. credits from build America bonds that must be included in your interest income. Line 5 • Shows the amount of nondeductible loss in a wash sale transaction. For details on wash Line 2 - Shows interest or principal forfeited because of early withdrawal of time savings. You may sales. see the Schedule D (Form 1040) instructions and Pub. 550. deduct this amount to figure your adjusted gross income on your income tax return. See the Line 6a • If populated, the securities sold were noncovered securities and lines lb, lc, 3, and 5 instructions for Form 1040 to see where to take this deduction. may be blank. Generally, a noncovered security means: a security other than stork: stock Line 3 - Shows interest on U.S. Savings Bonds. Treasury bills, Treasury bonds. and Treasury notes. purchased before 2011: stock in most mutual funds and other regulated investment companies This may or may not all be taxable. See Pub. 550. This interest is exempt from state and local purchased before 2012: and stock purchased in or transferred to a dividend reinvestment plan income taxes. This interest is not included on Line 1. before 2012. Line 6b • If populated, the basis on line 3 has been reported to the IRS. If Line 6b is populated on Form(s) 1099.8 and NO adjustment is required, see the instructions for your Schedule D. EFTA00313546  Merrill Lynch Account No. Tax a er No. Page Bank of America Corporation 6 of 7 MR DANIEL M GROFF AND 2013 TAX REPORTING STATEMENT THIS PAGE WAS INTENTIONALLY LEFT BLANK EFTA00313547  Merrill Lynch Account No. Tax a er No. Page Bank of America Corporation 7 of 7 MR DANIEL M GROFF AND 2013 TAX REPORTING STATEMENT 2013 DIVIDENDS AND QUALIFIED DIVIDEND DISTRIBUTIONS Security Description Quantity Date Transaction Description Amount Qualified Dividend Remarks MERCK AND CO INC SHS 4 01/08/13 Dividend 1.72 1.72 4 04/05/13 Dividend 1.72 1.72 4 07/08/13 Dividend 1.72 1.72 4 10/07/13 Dividend 1.72 1.72 Security Subtotal 6.88 6.88 TEMPLETON DEVELOPING 09/11/13 Dividend 10.40 10.40 MARKETS TRUST CL A 12/27/13 Foreign Dividend 95.03 72.62 12/27/13 Foreign Tax (14.59) 0.00 Security Subtotal 90.84 83.02 TOTAL DIVIDEND ACTIVITY 97.72 89.90 TOTAL ORDINARY DIVIDENDS 1A 1099-DIVJ 112.31 TOTAL QUALIFIED DIVIDENDS LINE 1B 1099-DIV 89.90 TOTAL FEDERAL INCOME TAX ITHHELD (INCL DED IN LINE 4 1099-DIV) 0.00 TOTAL FOREIGN TAX PAID (INCLUDED IN LINE 6 1099-DIV) (14.59) 2013 DIVIDENDS AND DISTRIBUTIONS Security Description Quantity Date Transaction Description Amount Remarks CAPITAL GAINS DISTRIBUTIONS LONG-TERM CAPITAL GAINS DISTRIBUTIONS TEMPLETON DEVELOPING 12/27/13 Long Term Capital Gain 43.62 MARKETS TRUST CL A TOTAL LONG-TERM CAPITAL GAINS DISTRIBUTIONS 43.62 TOTAL CAPITAL GAIN DISTRIBUTIONS (LINE 2A 1099-DIV) 43.62 TOTAL FEDERAL INCOME TAX WITHHELD (INCLUDED IN LINE 4 1099-DIV) 0.00 TOTAL FOREIGN TAX PAID (INCLUDED IN LINE 6 1099-DIV) 0.00 "'END OF STATEMENT FOR THIS ACCOUNT- EFTA00313548