EFTA00313542.pdf

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