Open-end tax guide
Preparing federal and state income tax returns can be challenging, but Invesco helps make this process easier by providing the information you need in a clear, concise, and timely manner. This guide is a summary of useful information for our open-end funds and was created using the most recent information available.
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Important tax form information
The links below provide more detailed information on each of the tax forms that you may have received as well as important dates. To find relevant tax forms, log in to your account or reach out to us.
IRS form Information reported Available by date* Form 1099-B Redemption proceeds and cost basis associated with the sale or exchange of fund shares for nonretirement accounts of price-fluctuating funds February 15 for most funds** Form 1099-DIV Dividends, including capital gains, exempt-interest, and other fund distributions, from nonretirement accounts February 15 for most funds** Form 1099-R Distributions and rollovers made from Invesco-sponsored retirement accounts (not issued for a transfer of assets) January 31 Form 1099-Q All distributions, including rollovers, from Invesco-sponsored Coverdell Education Savings Accounts (ESAs) January 31 Form 1042-S Distributions and taxes withheld for accounts owned by nonresident aliens and foreign entities March 15 Form 5498 Individual retirement account (IRA) contributions, including rollovers and conversions, and year-end fair market value May 31 Form 5498-ESA Contributions, including rollovers and direct trustee transfers, into Coverdell ESAs April 30
*If a referenced date falls on a weekend or holiday, then delivery will generally occur on the next available business day.**Invesco will file for an extension with the IRS that would permit Invesco to delay its delivery of the Form 1099-DIV and Form 1099-B to shareholders of the Invesco Real Estate Fund, Invesco Global Real Estate Fund, Invesco Global Real Estate Income Fund, Invesco SteelPath MLP Alpha Fund, Invesco SteelPath MLP Alpha Plus Fund, Invesco SteelPath MLP Income Fund, Invesco SteelPath MLP Select 40 Fund, Invesco Real Estate Income Trust, and Invesco Commercial Real Estate Finance Trust. The assets within these Invesco funds consist of either Real Estate Investment Trusts (REITs) or Partnerships and the Funds will not receive all critical distribution information from the underlying Trusts and Partnerships until late January or February. Therefore, a 30-day extension is required to collect this information and produce the appropriate 1099-DIV and 1099-B tax forms to the shareholders of each fund.
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Resources
See below to access comprehensive tax resources tailored for open-end funds.
Name Description Documents Tax-advantaged investment plans This section of the guide will help familiarize you with the basics on IRA accounts as well as the Coverdell Education Savings account. Learn more State-/territory-exempt dividends
This document is used to help identify state tax liabilities for states that allow special treatment for earning derived from federal obligations.
2023
2022US government obligations
This document is used to help identify federal interest earnings derived from government obligations to assist with state tax liability calculations.
2023
2022Foreign tax credit
This document is used to help identify foreign tax credits certain funds elected to pass through to shareholders in dividends.
2023
2022Dividend Received Deductions
This document identifies the percentage of income which is eligible for the corporate dividends received deduction.
2023
2022Primary distribution file
This document contains information that will assist financial intermediaries with preparing IRS Form 1099-DIV and 1099-B for payees. The document includes tax information specific to the distribution of dividends, capital gains, foreign tax paid, alternative minimum tax (AMT), and return of capital.
Secondary distribution file
This document contains more information that will assist financial intermediaries with preparing IRS Form 1099-DIV and other tax related materials for payees. This document additionally includes tax information specific to federal obligations, foreign source income, and U.S. State/Territory specific reporting.
NRA distribution file
This document contains information that will assist financial intermediaries with preparing IRS Form 1042-S for payees that are Non-Resident Alien. -
Distribution information
The links below provide more detailed information on year-end distributions.
Name Description 2024 Dividend Calendar Excel This document provides the estimated dividend record, ex date and payable dates for applicable funds in the current year. 2023 Year-end Invesco fund distribution estimates This document provides an estimate of 2023 year-end distributions for a majority of the retail and fund of funds. 2023 Year-end Invesco Fund distributions (Periodic/Certain annual pay funds)
This document provides 2023 year-end distributions for periodic and certain annual pay funds. 2023 Year-end Invesco Fund distributions (Certain annual pay funds) This document provides an estimate of 2023 year-end distributions for a majority of the retail and fund of funds. 2023 Year-end Invesco Fund distributions (fund of funds) This document provides 2023 year-end distributions for fund of funds. Information to note
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Invesco will file for an extension with the IRS that would permit Invesco to delay its delivery of the 2022 Form 1099-DIV and Form 1099-B to shareholders of the Invesco Real Estate Fund, Invesco Global Real Estate Fund, Invesco Global Real Estate Income Fund, Invesco Real Estate Fund, Invesco SteelPath MLP Alpha Fund, Invesco SteelPath MLP Alpha Plus Fund, Invesco SteelPath MLP Income Fund, and Invesco SteelPath MLP Select 40 Fund. The assets within these Invesco funds consist of either Real Estate Investment Trusts (REITs) or Partnerships and the Funds will not receive all critical distribution information from the underlying Trusts and Partnerships until late January or February 2023. Therefore, a 30-day extension is required to collect this information and produce the appropriate 1099-DIV and 1099-B tax forms to the shareholders of each fund.
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Form 8937 - Report of Organizational Actions Affecting Basis of Securities
Information related to corporate actions, including items such as mergers, fund liquidations, and reclassifications that impact cost basis reporting.
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Section 19(a) notices
The links below provide estimates of each open-end fund's current distributions.
- Invesco Emerging Markets Local Debt Fund
- Invesco Global Strategic Income Fund
- Invesco International Bond Fund
- Invesco Senior Floating Rate Fund
- Invesco Senior Loan Fund
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco Core Bond Fund
- Invesco Diversified Dividend Fund
- Invesco Emerging Markets Local Debt Fund
- Invesco Global Strategic Income Fund
- Invesco Growth and Income Fund
- Invesco Global Infrastructure Fund
- Invesco International Bond Fund
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco Income Advantage International Fund
- Invesco Multi-Asset Income Fund
- Invesco Core Plus Bond Fund
- Invesco Global Strategic Income Fund
- Invesco SMA High Yield Bond Fund
January
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco Peak Retirement 2015 Fund
- Invesco US Managed Volatility Fund
- Invesco New Jersey Municipal Fund
February
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco American Value Fund
- Invesco High Yield Bond Factor Fund
- Invesco New Jersey Municipal Fund
- Invesco Senior Loan Fund
March
- Invesco New Jersey Municipal Fund
- Invesco Dynamic Credit Opportunity Fund
- Invesco Global Infrastructure Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Alpha Fund
- Invesco Short Duration Inflation Protected Fund
April
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco International Core Equity Fund
May
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
June
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco NASDAQ 100 Index Fund
- Invesco Dynamic Credit Opportunity Fund
July
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco International Equity Fund
August
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
September
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco International Select Equity Fund
- Invesco Multi-Asset Income Fund
October
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco Core Plus Bond Fund
- Invesco Floating Rate ESG Fund
- Invesco Senior Floating Rate Fund
November
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco Multi-Asset Income Fund
- Invesco Floating Rate ESG Fund
- Invesco Global Strategic Income Fund
- Invesco Senior Floating Rate Fund
- Invesco Senior Loan Fund
December
- Invesco Balanced Risk Commodity Strategy Fund
- Invesco Charter Fund
- Invesco Comstock Fund
- Invesco Comstock Select Fund
- Invesco Developing Markets Fund
- Invesco Diversified Dividend Fund
- Invesco Dividend Income Fund
- Invesco Equally Weighted S&P 500 Fund
- Invesco Equity and Income Fund
- Invesco EQV Asia Pacific Equity Fund
- Invesco EQV International Equity Fund
- Invesco Exchange Fund
- Invesco Global Fund
- Invesco Global Infrastructure Fund
- Invesco Growth and Income Fund
- Invesco Income Advantage International Fund
- Invesco International Small Mid Company Fund
- Invesco Main Street Small Cap Fund
- Invesco Multi Asset Income Fund
- Invesco NASDAQ 100 Index Fund
- Invesco OFI International Growth Fund
- Invesco Real Estate Fund
- Invesco Rising Dividends Fund
- Invesco Value Opportunities Fund
- Invesco EQV European Equity Fund
- Invesco EQV European Small Company Fund
- Invesco EQV International Small Company Fund
- Invesco Fundamental Alternatives Fund
- Invesco Global Core Equity Fund
- Invesco Gold and Special Minerals Fund
- Invesco Greater China Fund
- Invesco High Yield Bond Factor Fund
- Invesco Main Street All Cap Fund
- Invesco Main Street Fund
- Invesco MSCI World SRI Index Fund
- Invesco S&P 500 Index Fund
- Invesco Small Cap Equity Fund
- Invesco Small Cap Value Fund
- Invesco Technology Fund
- Invesco Active Allocation Fund
- Invesco Select Risk Growth Investor Fund
- Invesco Select Risk High Growth Investor Fund
- Invesco High Yield Fund
- Invesco Senior Floating Rate Fund
- Invesco Senior Loan Fund
- Invesco SMA High Yield Bond Fund
January
- Invesco SteelPath MLP Select 40 Fund
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco Income Allocation Fund
- Invesco AMT-Free Municipal Income Fund
- Invesco Multi-Asset Income Fund
- Invesco Corporate Bond Fund
- Invesco Senior Floating Rate Fund
- Invesco Quality Income Fund
- Invesco High Yield Municipal Fund
- Invesco Floating Rate ESG Fund
- Invesco Global Strategic Income Fund
- Invesco High Yield Fund
- Invesco Emerging Markets Local Debt Fund
- Invesco Short Duration High Yield Municipal Fund
February
- Invesco SteelPath MLP Select 40 Fund
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco AMT-Free Municipal Income Fund
- Invesco Multi-Asset Income Fund
- Invesco Corporate Bond Fund
- Invesco Senior Floating Rate Fund
- Invesco Peak Retirement Destination Fund
- Invesco Limited Term California Municipal Fund
- Invesco Floating Rate ESG Fund
- Invesco Global Strategic Income Fund
- Invesco High Yield Fund
- Invesco Short Duration High Yield Municipal Fund
March
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco Diversified Dividend Fund
- Invesco Equity and Income Fund
- Invesco Global Infrastructure Fund
- Invesco Global Real Estate Fund
- Invesco Global Real Estate Income Fund
- Invesco Multi-Asset Income Fund
- Invesco AMT Free Municipal Income Fund
- Invesco Corporate Bond Fund
- Invesco Dynamic Credit Opportunity Fund
- Invesco Emerging Markets Local Debt Fund
- Invesco Floating Rate ESG Fund
- Invesco High Yield Fund
- Invesco Limited Term California Municipal Fund
- Invesco Short Duration High Yield Municipal Fund
- Invesco Short Term Municipal Fund
April
- Invesco SteelPath MLP Select 40 Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Alpha Fund
- Invesco Short Duration High Yield Municipal Fund
- Invesco Senior Loan Fund
- Invesco Limited Term California Municipal Fund
- Invesco High Yield Fund
- Invesco Global Strategic Income Fund
- Invesco Floating Rate ESG Fund
- Invesco Emerging Markets Local Debt Fund
- Invesco Corporate Bond Fund
- Invesco AMT Free Municipal Income Fund
May
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco Multi-Asset Income Fund
- Invesco Emerging Markets Local Debt Fund
- Invesco Global Strategic Income Fund
- Invesco High Yield Fund
- Invesco International Bond Fund
- Invesco Short Duration High Yield Municipal Fund
June
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco Global Real Estate Fund
- Invesco Dynamic Credit Opportunity Fund
- Invesco Emerging Markets Local Debt Fund
- Invesco High Yield Fund
July
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco Global Strategic Income Fund
- Invesco High Yield Fund
- Invesco International Bond Fund
- Invesco Short Duration High Yield Municipal Fund
August
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco Global Strategic Income Fund
- Invesco High Yield Fund
- Invesco International Bond Fund
- Invesco Short Duration High Yield Municipal Fund
September
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco Global Real Estate Fund
- Invesco Global Targeted Returns Fund
- Invesco Corporate Bond Fund
- Invesco Dynamic Credit Opportunity Fund
- Invesco High Yield Fund
- Invesco Short Duration High Yield Municipal Fund
October
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco Global Allocation Fund
November
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco SteelPath MLP Alpha Fund
- Invesco SteelPath MLP Alpha Plus Fund
- Invesco SteelPath MLP Income Fund
- Invesco SteelPath MLP Select 40 Fund
- Invesco Emerging Markets Local Debt Fund
December
- Invesco Comstock Fund
- Invesco Comstock Select Fund
- Invesco Convertible Securities Fund
- Invesco Developing Markets Fund
- Invesco Diversified Dividend Fund
- Invesco Dividend Income Fund
- Invesco Equity and Income Fund
- Invesco Exchange Fund
- Invesco Global Fund
- Invesco Global Infrastructure Fund
- Invesco Global Real Estate Fund
- Invesco Growth and Income Fund
- Invesco International Equity Fund
- Invesco International Select Equity Fund
- Invesco International Small-Mid Company Fund
- Invesco NASDAQ 100 Index Fund
- Invesco OFI International Growth Fund
- Invesco Real Estate Fund
- Invesco Rising Dividends Fund
- Invesco Short Duration Inflation Protected Fund
- Invesco US Managed Volatility Fund
- Invesco Value Opportunities Fund
- Invesco American Franchise Fund
- Invesco American Value Fund
- Invesco Balanced-Risk Commodity Strategy Fund
- Invesco Capital Appreciation Fund
- Invesco Charter Fund
- Invesco Emerging Markets Select Equity Fund
- Invesco Equally-Weighted S&P 500 Fund
- Invesco EQV Asia Pacific Equity Fund
- Invesco EQV European Equity Fund
- Invesco EQV European Small Company Fund
- Invesco EQV International Equity Fund
- Invesco EQV International Small Company Fund
- Invesco Fundamental Alternatives Fund
- Invesco Global Core Equity Fund
- Invesco Global Growth Fund
- Invesco Gold & Special Minerals Fund
- Invesco Greater China Fund
- Invesco International Core Equity Fund
- Invesco Main Street All Cap Fund
- Invesco Main Street Fund
- Invesco Main Street Mid Cap Fund
- Invesco MSCI World SRI Index Fund
- Invesco S&P 500 Index Fund
- Invesco Small Cap Equity Fund
- Invesco Small Cap Growth Fund
- Invesco Small Cap Value Fund
- Invesco Summit Fund
- Invesco Technology Fund
- Invesco Active Allocation Fund
- Invesco International Diversified Fund
- Invesco Peak Retirement 2010 Fund
- Invesco Peak Retirement 2015 Fund
- Invesco Peak Retirement 2020 Fund
- Invesco Peak Retirement 2025 Fund
- Invesco Peak Retirement 2030 Fund
- Invesco Peak Retirement 2035 Fund
- Invesco Peak Retirement 2040 Fund
- Invesco Peak Retirement 2045 Fund
- Invesco Peak Retirement 2050 Fund
- Invesco Peak Retirement 2055 Fund
- Invesco Peak Retirement 2060 Fund
- Invesco Peak Retirement 2065 Fund
- Invesco Peak Retirement Destination Fund
- Invesco Select Risk Conservative Investor Fund
- Invesco Select Risk Growth Investor Fund
- Invesco Select Risk High Growth Investor Fund
- Invesco Select Risk Moderate Investor Fund
- Invesco Select Risk Moderately Conservative Investor Fund
- Invesco Floating Rate ESG Fund
- Invesco Intermediate Bond Factor Fund
- Invesco New Jersey Municipal Fund
- Invesco Senior Floating Rate Fund
- Invesco Senior Loan Fund
Did you know?
Explore the additional frequently asked topics regarding open-end tax forms.
You can have your IRS refund invested in your account by using the direct deposit section of IRS Form 1040 or 1040-SR. This is a fast, easy way to invest your refund dollars.
Here's how.
Simply identify the Refund section of your Form Form 1040 or 1040-SR and fill it in with the following information (see below):
Routing number: Enter 011001234.
Type: Place an "X" in the box for Checking.
Account Number: In the first three boxes, enter "IVZ." In the next four boxes, enter your fund number. In the last 10 boxes, enter your account number.
All 17 boxes must be filled. Include leading zeroes in the fund and account number fields if needed.
Note: The IRS also allows you to deposit your refund directly in your traditional or Roth IRA, but certain restrictions apply. Please review Form 8888 and Instructions for Form 1040 on the IRS website (irs.gov) for more details.
Tax identification number (TIN) masking
For your protection, we’ll mask the first five digits of your tax identification number, and it will read in a format such as XXX-XX1234 for Social Security numbers or XX-XXX1234 for employee identification numbers. Please note that tax identification numbers will not be masked on Form 1042-S.
For your protection, Invesco will mask the first five digits of your tax identification number and it will read in a format such as XXX-XX1234 for Social Security numbers or XX-XXX1234 for employee identification numbers. Please note that tax identification numbers will not be masked on Form 1042-S.
Sign up for eDelivery to gain online access to your tax forms, quarterly statements, and other documents. This convenient service will also help you avoid mailing delays, reduce the amount of paper you receive, and allow you to view your documents online anytime. (Invesco will send an email notification once your documents are available.) For security purposes, you will need to log into your account to view your tax forms and statements. To sign up, log into your Invesco account and select "Register for eDelivery" from the menu on the right.
As part of the Energy Improvement and Extension Act of 2008, mutual fund companies are required to report your cost basis information on IRS Form 1099-B for shares that are acquired and subsequently redeemed on or after Jan. 1, 2012. To learn more about the cost basis, visit the Form 1099-B and cost basis information page.
The income derived from US government obligations will be available in the Tax Center of our website. If you receive a Form 1099-DIV, then this information may assist you in calculating your state tax liability if you live in a state that provides special treatment of dividends derived from interest on federal obligations.
Contact us for more information
If you have questions about any of the forms you've received from Invesco, please call one of our Client Services representatives toll-free at (800) 959-4246, Monday through Friday, 7:00 a.m. to 6:00 p.m. CST.
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Get the tax forms, guides, and information you need for your Invesco investments.
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Closed-end Tax Guide
Find the tax return information you need for your closed-end funds.
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Unit Trust Guide
Use this handy resource to answer your important tax questions about unit trusts.