Download the 2014 tax booklet
Delaware Investments offers information in this section to help you better understand the year-end tax reports that we provide to shareholders. Your tax liability for the Delaware Investments® mutual funds that you owned in 2014 is derived primarily from income and capital gains distributions made by the funds, as well as from personal gains or losses resulting from the sale or exchange of fund shares.
Here, you can find valuable information on the following:
A note about ordinary and qualified dividends, including information on tax forms and tax rates.
A list of forms you may receive from Delaware Investments, including how they are used and when they are mailed.
Important state tax information
View the percentage of interest income earned on municipal obligations, on a state-by-state basis, for the following funds:
For the calendar year 2014, income dividends received from investments in all classes of the Delaware Investments national and state-specific tax-free funds were generally exempt from federal income tax. However, these dividends may or may not be exempt from state or local taxes. Please contact your tax advisor for details.
In most states, income from U.S. Treasury securities and other U.S. government obligations is exempt from state income taxes. Please contact your tax advisor for details. View a list of Delaware Investments funds and the percentage of ordinary dividends they derived from U.S. government obligations.
Alternative minimum tax
A percentage of the income paid to shareholders of the Delaware Investments national tax-free funds and state-specific tax-free funds may be subject to the alternative minimum tax (AMT), which applies to some investors. Your tax advisor can provide more information on the AMT and whether this tax applies to you.
View the percentage of income subject to the AMT for:
Recharacterization is the process by which investors "undo" a Roth IRA contribution or conversion and transfer their money back into a traditional IRA account. Conversion is changing from a traditional IRA to a Roth IRA. See this section for the tax implications.
Foreign tax — for shareholders of international funds
Shareholders of certain international funds may be able to reduce their 2014 income taxes in connection with foreign income tax paid by those funds.
Deposit your tax refund directly into your Delaware Investments account
If you expect a refund this year and would like to invest it automatically in your Delaware Investments account, learn how with our helpful instructions.
Your tax information
Account Access gives you full access to your account information, including tax information. To sign up for this feature, call our Shareholder Service Center at 800 523-1918.
For more information
Internal Revenue Service
The Internal Revenue Service (IRS) has several publications and Web tools available free of charge to help taxpayers complete their tax returns. These publications and tools, including IRS Publication 550, "Investment Income and Expenses," can be obtained by visiting the IRS website at irs.gov. Publications can also be obtained by calling the IRS at 800 TAX-FORM (800 829-3676).
Request duplicate tax forms by calling our Shareholder Service Center at 800 523-1918, weekdays from 8:30 a.m. to 6:00 p.m. Eastern time.
Investing involves risk, including the possible loss of principal.
Carefully consider the Fund’s investment objectives, risk factors, charges, and expenses before investing. This and other information can be found in the Fund’s prospectus and its summary prospectus, which may be obtained by visiting our fund literature page or calling 800 523-1918. Investors should read the prospectus and the summary prospectus carefully before investing.
The information contained in the Tax Center is not intended to be legal or tax advice. If you need assistance preparing your tax return, please consult a tax advisor.
Information may be abridged and therefore incomplete. Any discussion pertaining to taxes in this communication (including attachments) may be part of the promotion or marketing of a product. Advice (if any) related to federal taxes that is contained in this communication (including attachments) is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code. Individuals should seek advice based on their own particular circumstances from an independent tax advisor.