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Level 2
posted Feb 10, 2023 10:45:46 AM

Is Box 12 of 1099-DIV included in Turbotax question "A portion of these dividends is U.S.Government interest?"

1 39 18849
24 Replies
Alumni
Feb 10, 2023 11:02:38 AM

ABeegs,

 

Nope, Box 12 is for dividends that are exempt from federal tax.

 

To find the US Government interest portion, you have to go to supplemental tax information provided by the mutual fund or broker.  It is often included with your statement by big outfits like Fidelity but not always.  If you are willing to share the name of the particular investment, I will be happy to research it and show you the steps I took to find that information.

 

The reason TurboTax asks about US Government interest is that it may be excluded from state taxation.  The rules for exclusion vary by state.  In Colorado, any amount of US Government interest is excludible.  In California, more than half of the income of the fund has to be from such sources.  If you are willing to share your state, I can look that info up for you, too.

Expert Alumni
Feb 10, 2023 11:10:50 AM

No, your box 12 amount is dividends from investments that are exempt from federal tax. 

 

In most cases, that would be mutual funds composed of municipal bond investments. Municipal bonds are issued by state and local governments, not the US government. 

 

This question is asking how much of your taxable dividend income is from US government interest. In some states, US government interest is not taxed on your state return. 

 

There is a separate question to determine if your box 12 dividends are taxed by your state. That is addressed on the screen, Tell us more about your exempt-interest dividends. 

Level 2
Feb 10, 2023 11:12:54 AM

I actually have the breakdown for Box 1A and Box 12, thank you. The dividends from Box 1A (or should it be 1 B?) have a small % from US Gov Securities, which includes U.S. Treasury, Fed Home Loan and Fed Farm Credit. But where do I deduct Box 12 Fed tax-free amount for money earned in my state? Thanks for your help.

Alumni
Feb 10, 2023 11:38:49 AM

I think JulieS has answered your followup question, but let us know if you need more guidance.  

Returning Member
Feb 11, 2023 8:56:41 AM

Hello, I have the same question.  I agree that that number is not what is in box 12 but I still don't see how to find that information from my 1099-DIV, or the supplemental details form.  The account is with TIAA Brokerage.  Thanks!

Alumni
Feb 11, 2023 2:58:37 PM

joel9999,

 

The TIAA site says on page https://www.tiaa.org/public/support/tax-statement-schedule  that you should go to the website https://bny.mn/TaxResources  and follow the instructions there to use the Tax Supplemental Information tool on the right hand side of that page.  That tool states:

 

To help you complete your tax returns, our Supplemental Information tool provides the percentage of tax-exempt, in-state municipal income and the percentage of income from government agencies and the direct federal and foreign sources for a particular fund.  You multiply the Box 1 dividend by the percentage given by that tool to yield the government agency portion.  The in-state municipal income percentage for your state will also be useful as 100 minus that percentage is the portion that will be taxable by your state.

 

You should also be able to go to the website of each individual investment mutual fund and dig the state information from there.

Level 1
Mar 7, 2023 8:04:00 PM

Hello, 

 

I am not able to find this information either. The only box on my 1099-DIV that has any information is box 1a and my 1099-DIV did not include a Supplemental Information sheet. I also contacted the broker and they have not been helpful at all.  So my question is if I actually need to determine the amounts and enter in this information? If this information is only used to reduce my state taxes, is it necessary for me to provide it?

 

Thank you much!

Alumni
Mar 7, 2023 8:12:12 PM

You are correct that you don't need the % US info.  It is used to potentially reduce state tax.  However, brokers aren't going to give you those details for any funds that they don't own.  You would need to look up the website tax information in each mutual fund and ETF in your brokerage account.

New Member
Mar 11, 2023 11:10:14 AM

I am being charged on the full amount of my box 12 on my Arizona tax return. Is this correct?

New Member
Mar 11, 2023 11:12:08 AM

My box 12 exempt-interest dividends are not being taxed on my Federal return, but my Arizona state return wants to tax them at 100%.  Is this correct?

Expert Alumni
Mar 11, 2023 2:29:56 PM

There is a separate question to determine how your box 12 dividends are taxed by your state.

 

That is addressed on the screen, "Tell us more about your exempt-interest dividends."  When you enter your Form 1099-Div into TurboTax pay close attention to all prompts and questions, especially as they pertain to your state,

 

You may want to try and delete the Form 1099-DIV and start again.

 

Likely, your state will tax all dividends, except the dividends from municipal bonds from your state.  The provider of your Form 1099-DIV should be able to answer this.  The source of your dividends is key.

 

Some dividends that are not taxable on your Federal Tax Return may be taxable on your Arizona State Return and TurboTax is adding them back for that purpose. 

 

For example, a special deduction claimed on the federal return for dividends received under IRC Sec. 243 and IRC Sec. 245 must be added to federal taxable income in computing Arizona taxable income. In addition, for tax years beginning after 2018, Arizona law states that the amount of dividend income received from corporations and allowed as a deduction pursuant IRC Sec. 245A (participation dividends received) and IRC Sec 250(a)(1)(B) (global intangible low-taxed income) must be added back as well.


 

Alumni
Mar 11, 2023 3:05:21 PM

jeg1422aolcom,

 

While LindaS5247 has provided you with a comprehensive general solution to your query, if you are willing to share the name of the mutual fund that provided you the Box 12 dividends, I will be happy to track down the specific percentage that of that dividend that is taxable by AZ.  

New Member
Mar 28, 2023 7:30:02 PM

ABeegs,

 

Can you provide for WI  - Box 12 on 1099-Div and trying to get the correct number for WI non taxable amount - Thank you

Level 1
Apr 17, 2023 8:06:18 AM

Thank you!

Level 2
Feb 11, 2024 1:46:10 PM

The state of Virginia.  Many thanks..  Invesco High Yield Bond A, and American Tax=Exempt Bond A of America

Alumni
Feb 12, 2024 3:25:41 PM

Invesco High Yield Fund had no US government interest in 2023

Invesco High Yield Municipal Fund had 0.70% VI derived dividends in 2023

The American Tax-Exempt Fund of America had 0.0233% VI derived dividends in 2023

Level 1
Feb 27, 2024 11:54:07 AM

Thanks for your thoughtful response to this question. I have a supplemental page with my 1099-DIV that contains two columns, one delineating Direct Federal Income and the other Indirect Federal Income for four securities. Are both of these types of income considered nontaxable at the state level? I am in NY.

Thanks a bunch!
Lori K-S

Expert Alumni
Feb 27, 2024 3:08:26 PM

Probably tax free. Federal obligations and some federal agencies will be state exempt along with resident state and local obligations. For NY, you can find a list at TSB-M-95(4) - Tax.NY.gov - New York State. The last page lists US obligations and when they are taxable.

@lks333

Level 1
Feb 27, 2024 7:18:47 PM

Thanks, Amy. The holdings are within four mutual funds like DFA Global Sustainability Fixed Income. Do I need to search on each of these holdings to see where they invested the funds and use that information to look at the NYS listing you sent the link for? Or is there an easier way to figure this out? Or should I just assume that the Direct Federal Income and the Indirect federal Income are not taxable in NYS?

Thanks again!
Lori K-S

Expert Alumni
Feb 28, 2024 10:59:10 AM

There is no easy answer for you. Direct federal obligations I understand and agree - those are deductible. US bonds, T-bills, notes are all non-taxable to NY.

 

The indirect part  is my problem. If the fund is truly indirect funds, then it gets complicated. Some states allow indirect while others do not as a deduction.

 

New York Tax Treatment of Interest Income on Federal, State is a bit more complicated with  this statement: The subtraction modification applies only if the fund meets the 50% "U.S. Obligations" asset requirement under section 612(c) (1) of the Tax Law.

 

You can skip the indirect funds or you can research them to determine if they meet the requirements.

 

Reference: 

SEC regarding the above mentioned fund

Indirect general obligations. - Law.Cornell.Edu

Level 1
Feb 28, 2024 11:17:33 AM

I live in Maryland and received interest from many, many states. Is any of this taxable and how do I enter it other than box 12?

Expert Alumni
Feb 28, 2024 11:26:31 AM

The interest you received from states other than Maryland is taxable on your Maryland tax return. After you enter your 1099-DIV form in TurboTax, you will be asked to enter the dividends by state:

 

Level 1
Feb 28, 2024 11:28:29 AM

Thanks for answering, but I have almost ALL of the states. Do I have to calc and list the amounts for each? This seems especially tedious.

Expert Alumni
Feb 28, 2024 12:03:15 PM

MD will tax everything else so list the MD amount for exemption and then on the drop down, select the very last option, more than one state, enter the remainder of the exempt interest in that one box. No extra math to do!

@4434159022