Equity Index-Linked Note

Report an equity index-linked note and income produced by the note in Schedule A. 

Equity Index Linked Note: An Example

For You, Your Spouse, and Your Dependent Children

Schedule A

Report an equity index-linked note if the value of the note was more than $1,000 at the end of the reporting period, or if the note produced more than $200 in income during the reporting period.

Block A: Provide the name of the note, the name of the index to which the note is linked, and the name of the issuer.

Block B: Report the value of the note by marking the appropriate column.

Block C: Report the total amount of income that was produced during the reporting period by marking the appropriate “Amount” column. If the amount of income is more than $200, you also need to report the type of income by marking the applicable “Type” column(s). Equity index-linked notes normally produce interest income but may also produce capital gains if sold.

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This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.