Report an equity index-linked note and income produced by the note in Schedule A. For You, Your Spouse, and Your Dependent Children Schedule AReport 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. Click Here for Frequently Asked Questions
This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.