2014 Information for Nonresident Alien (NRA) Fidelity Mutual Fund Shareholders

Transcription

1 IMPORTANT TAX INFORMATION 2014 Information for Nonresident Alien (NRA) Fidelity Mutual Fund Shareholders DATE NAME ADDRESS1 ADDRESS2 CITY, STATE ZIP Dear Fidelity Investor: As an NRA shareholder, you may be entitled to claim a refund by filing IRS Form 1040-NR for the U.S. federal income tax withheld from your mutual fund distributions that were attributable to interest-related dividends or to short-term capital gain dividends. A shareholder who is not a citizen or resident of the United States (an NRA shareholder ) is generally exempt from U.S. federal income tax on interest-related dividends and short-term capital gain dividends declared by a U.S. mutual fund. This exemption is effective for distributions in mutual fund taxable years beginning before January 1, 2014 (extended through a provision of the American Taxpayer Relief Act of 2012). The information in this letter, together with distribution details available in your Fidelity monthly or quarterly Investment Reports, may help you determine if you are eligible for a refund of U.S. federal income tax withheld on certain distributions from your Fidelity mutual funds. Fidelity Funds account and Fidelity Portfolio Advisory Service customers may alternatively consult their 2014 year-end Investment Report for their Fidelity mutual fund distribution details. For further information, see IRS Publication 519, U.S. Tax Guide for Aliens. Consult your tax advisor, who is most familiar with your individual tax situation, on how to use the information in this letter. Your 2014 monthly or quarterly Investment Reports list all the distributions you received for the period covered by each Investment Report, as well as the amount withheld from each distribution. For information concerning distributions from mutual funds other than Fidelity funds you may own, please contact the appropriate fund company directly. The table on the pages that follow provides the percentage of the withholding on distributions that qualified as interest-related dividends or short-term capital gain dividends from each of your Fidelity mutual funds. The following example shows how an NRA shareholder who owned shares of Fidelity Asset Manager 30% during 2014 would calculate the amount of tax withheld on his or her dividends and short-term capital gains, which might be eligible for a U.S. federal income tax refund. The two types of applicable 2014 distributions are listed in the table. Aggregating all the dividend distributions the shareholder received during the year as identified in the Investment Reports, the shareholder had a total of $1,000 in taxes withheld. Similarly, the

2 Page 2 IMPORTANT TAX INFORMATION shareholder had $50 in taxes withheld from the applicable short-term capital gain distribution. To calculate the potentially refundable portion of taxes withheld, the shareholder would multiply the amount of taxes withheld from each of the two types of distributions by the applicable percentages from the table, as illustrated below. Total U.S. federal income tax Percentage of tax withheld from 2014 withheld, attributable to Amount of U.S. Fidelity Asset Manager interest-related or short- income tax withheld, Distribution 30% distributions term capital gain related potentially eligible for type (from monthly or quarterly dividends a refund from U.S. (from table) Investment Reports) (from table) federal income tax Dividends $1,000 X 67.32% = $ S.T. Cap. Gains $50 X 83.27% = $41.64 Total potential 2014 refund for tax withholding from Fidelity Asset Manager 30% distributions = $ If you have any questions or need additional information, please call our Tax Reporting Line at Fidelity Representatives are available 24 hours a day, 7 days a week. Sincerely, Fidelity Investments Fidelity does not provide legal or tax advice. The information herein is general and educational in nature and should not be considered legal or tax advice. Tax laws and regulations are complex and subject to change, which can materially impact investment results. Fidelity cannot guarantee that the information herein is accurate, complete, or timely. Fidelity makes no warranties with regard to such information or results obtained by its use, and disclaims any liability arising out of your use of, or any tax position taken in reliance on, such information. Consult an attorney or tax professional regarding your specific situation. The Fidelity Investments and pyramid design logo is a registered service mark of FMR LLC

3 Page 3 Percentage of Tax Withheld on Dividends That Are Potentially Eligible for a U.S. Federal Income Tax Refund Fund Potentially Exempt Fidelity Advisor Emerging Asia Fund: Class A 756 Fidelity Advisor Emerging Markets Income Fund: Class I 635 S.T. Cap. Gain 12/26/ % Fidelity Advisor Floating Rate High Income Fund: Class A 161 Dividend 76.66% S.T. Cap. Gain 12/05/ % Fidelity Advisor Freedom 2025 Fund: Class T 1302 S.T. Cap. Gain 12/29/ % Fidelity Advisor High Income Advantage Fund: Class I 218 Dividend 76.47% S.T. Cap. Gain 12/05/ % Fidelity Advisor High Income Fund: Class I 374 Dividend 74.75% S.T. Cap. Gain 12/05/ % Fidelity Advisor Mid Cap II Fund: Class A 1359 S.T. Cap. Gain 02/14/ % Fidelity Advisor Mid Cap II Fund: Class I 1359 S.T. Cap. Gain 02/14/ % Fidelity Advisor New Insights Fund: Class A 1277 Fidelity Advisor New Insights Fund: Class I 1277 Fidelity Advisor Real Estate Income Fund: Class I 1833 S.T. Cap. Gain 09/05/ % Fidelity Advisor Strategic Income Fund: Class A 638 Dividend 58.11% S.T. Cap. Gain 12/26/ % Fidelity Advisor Strategic Income Fund: Class I 638 Dividend 58.11% S.T. Cap. Gain 12/26/ % Fidelity Asset Manager 20% 328 Dividend 90.54% S.T. Cap. Gain 12/12/ % Fidelity Asset Manager 30% 1957 Dividend 67.32% S.T. Cap. Gain 12/12/ % Fidelity Asset Manager 40% 1958 Dividend 60.95% S.T. Cap. Gain 12/12/ % Fidelity Asset Manager 50% 314 Dividend 59.44% S.T. Cap. Gain 12/12/ % Fidelity Asset Manager 60% 1959 Dividend 52.13% S.T. Cap. Gain 12/12/ % Fidelity Asset Manager 70% 321 Dividend 36.77% S.T. Cap. Gain 12/12/ % Fidelity Asset Manager 85% 347 Dividend 21.45% S.T. Cap. Gain 12/12/ % Fidelity Balanced Fund 304 Dividend 39.62% S.T. Cap. Gain 10/10/ % Fidelity Blue Chip Growth Fund 312 S.T. Cap. Gain 09/05/ % Fidelity Capital & Income Fund 038 Dividend 77.09% S.T. Cap. Gain 06/06/ % Fidelity Capital Appreciation Fund 307 Fidelity Cash Reserves 055 Dividend 93.46% Fidelity China Region Fund 352 Fidelity Conservative Income Bond Fund: All Classes Various Dividend 68.95% S.T. Cap. Gain 10/10/ % Fidelity Convertible Securities Fund 308 Dividend 61.64% Fidelity Corporate Bond Fund 2208 Dividend 83.52% S.T. Cap. Gain 12/19/ % Fidelity Disciplined Equity Fund 315 Fidelity Dividend Growth Fund 330 S.T. Cap. Gain 09/12/ % Fidelity Equity-Income Fund 023

4 Page 4 Fund Potentially Exempt Fidelity Event Driven Opportunities Fund 2624 S.T. Cap. Gain 06/06/ % Fidelity Export and Multinational Fund 332 S.T. Cap. Gain 10/10/ % Fidelity Floating Rate High Income Fund 161 Dividend 76.66% S.T. Cap. Gain 12/05/ % Fidelity Focused High Income Fund 1366 Dividend 72.36% S.T. Cap. Gain 12/05/ % Fidelity Focused Stock Fund 333 Fidelity Four-in-One Index Fund 355 S.T. Cap. Gain 12/29/ % Fidelity Freedom 2000 Fund 370 S.T. Cap. Gain 07/22/ % Fidelity Freedom 2005 Fund 1312 S.T. Cap. Gain 12/29/ % Fidelity Freedom 2010 Fund 371 S.T. Cap. Gain 12/29/ % Fidelity Freedom 2015 Fund 1313 S.T. Cap. Gain 12/29/ % Fidelity Freedom 2020 Fund 372 S.T. Cap. Gain 12/29/ % Fidelity Freedom 2025 Fund 1314 S.T. Cap. Gain 12/29/ % Fidelity Freedom 2030 Fund 373 S.T. Cap. Gain 12/29/ % Fidelity Freedom 2035 Fund 1315 S.T. Cap. Gain 12/29/ % Fidelity Freedom 2040 Fund 718 S.T. Cap. Gain 12/29/ % Fidelity Freedom 2045 Fund 1617 S.T. Cap. Gain 12/29/ % Fidelity Freedom 2050 Fund 1618 S.T. Cap. Gain 12/29/ % Fidelity Freedom 2055 Fund 2331 S.T. Cap. Gain 12/29/ % Fidelity Freedom Income Fund 369 S.T. Cap. Gain 12/29/ % Fidelity Fund 003 S.T. Cap. Gain 08/08/ % Fidelity Global Balanced Fund 334 Fidelity Global Equity Income Fund 2406 Fidelity Global High Income Fund 2297 Dividend 44.14% S.T. Cap. Gain 12/05/ % Fidelity Global Strategies Fund 1960 S.T. Cap. Gain 12/29/ % Fidelity GNMA Fund 015 Dividend 93.80% Fidelity Government Income Fund 054 Dividend % S.T. Cap. Gain 12/12/ % Fidelity Government Money Market Fund 458 Dividend % Fidelity High Income Fund 455 Dividend 75.99% S.T. Cap. Gain 12/05/ % Fidelity Income Replacement 2042 Fund 1996 S.T. Cap. Gain 12/19/ % Fidelity Inflation-Protected Bond Fund 1104 Dividend % Fidelity Institutional Money Market: Money Market Portfolio: Class I 059 Dividend 93.34% Fidelity Institutional Money Market: Treasury Only Portfolio: Class I 680 Dividend % Fidelity Institutional Money Market: Treasury Portfolio: Class I 695 Dividend % Fidelity Intermediate Bond Fund 032 Dividend 84.65% Fidelity Intermediate Government Income Fund 452 Dividend 96.40% Fidelity Intermediate Municipal Income Fund 036 S.T. Cap. Gain 12/26/ % Fidelity International Bond Fund 2428 Dividend 12.67% Fidelity Investment Grade Bond Fund 026 Dividend 89.49%

5 Page 5 Fund Potentially Exempt Fidelity Large Cap Core Enhanced Index Fund 1827 S.T. Cap. Gain 04/11/ % Fidelity Large Cap Growth Enhanced Index Fund 1829 S.T. Cap. Gain 04/11/ % Fidelity Large Cap Stock Fund 338 S.T. Cap. Gain 06/06/ % Fidelity Large Cap Value Enhanced Index Fund 1828 S.T. Cap. Gain 04/11/ % Fidelity Limited Term Bond Fund 087 Dividend 77.23% Fidelity Limited Term Government Fund 662 Dividend 87.80% S.T. Cap. Gain 12/19/ % Fidelity Low-Priced Stock Fund 256 S.T. Cap. Gain 09/05/ % Fidelity Magellan Fund 021 S.T. Cap. Gain 05/02/ % Fidelity Mega Cap Stock Fund 361 S.T. Cap. Gain 08/08/ % Fidelity Mid Cap Enhanced Index Fund 2012 S.T. Cap. Gain 04/11/ % Fidelity Mid Cap Value Fund 5649 S.T. Cap. Gain 03/14/ % Fidelity Mid-Cap Stock Fund 337 S.T. Cap. Gain 06/06/ % Fidelity Money Market Fund 454 Dividend 92.80% Fidelity Mortgage Securities Fund 040 Dividend 99.19% S.T. Cap. Gain 12/19/ % Fidelity Nasdaq Composite Index Fund 1282 S.T. Cap. Gain 12/31/ % Fidelity New Markets Income Fund 331 S.T. Cap. Gain 12/19/ % Fidelity New Millennium Fund 300 S.T. Cap. Gain 09/05/ % Fidelity New York AMT Tax-Free Money Market Fund 422 S.T. Cap. Gain 11/26/ % Fidelity OTC Portfolio 093 S.T. Cap. Gain 09/05/ % Fidelity Pacific Basin Fund 302 Fidelity Puritan Fund 004 Dividend 40.70% S.T. Cap. Gain 10/10/ % Fidelity Real Estate Income Fund 1833 S.T. Cap. Gain 09/05/ % Fidelity Short Duration High Income Fund 2580 Dividend 64.79% Fidelity Short-Term Bond Fund 450 Dividend 74.07% Fidelity Small Cap Enhanced Index Fund 2011 S.T. Cap. Gain 04/11/ % Fidelity Small Cap Stock Fund 340 Fidelity Small Cap Value Fund 1389 Fidelity Stock Selector All Cap Fund 320 S.T. Cap. Gain 12/12/ % Fidelity Stock Selector Small Cap Fund 336 Fidelity Strategic Dividend & Income Fund 1329 Fidelity Strategic Income Fund 368 Dividend 58.11% Fidelity Strategic Real Return Fund 1505 Dividend 61.15% Fidelity Tax-Free Bond Fund 634 S.T. Cap. Gain 03/14/ %

6 Page 6 Fund Potentially Exempt Fidelity Total Bond Fund 1158 Dividend 75.22% S.T. Cap. Gain 12/19/ % Fidelity Treasury Only Money Market Fund 415 Dividend % Fidelity Trend Fund 005 S.T. Cap. Gain 02/07/ % Fidelity U.S. Government Reserves 050 Dividend % Fidelity Ultra-Short Bond Fund 1111 Dividend 76.10% S.T. Cap. Gain 06/11/ % Fidelity Worldwide Fund 318 Select Air Transportation Portfolio 034 S.T. Cap. Gain 04/11/ % Select Automotive Portfolio 502 S.T. Cap. Gain 04/11/ % Select Banking Portfolio 507 S.T. Cap. Gain 04/11/ % Select Brokerage and Investment Management Portfolio 068 Select Chemicals Portfolio 069 S.T. Cap. Gain 04/11/ % Select Communications Equipment Portfolio 518 S.T. Cap. Gain 12/05/ % Select Consumer Discretionary Portfolio 517 S.T. Cap. Gain 04/11/ % Select Consumer Staples Portfolio 009 Select Electronics Portfolio 008 S.T. Cap. Gain 12/05/ % Select Financial Services Portfolio 066 Select Health Care Portfolio 063 S.T. Cap. Gain 04/11/ % Select Industrial Equipment Portfolio 510 S.T. Cap. Gain 04/11/ % Select Industrials Portfolio 515 S.T. Cap. Gain 04/11/ % Select Insurance Portfolio 145 S.T. Cap. Gain 04/11/ % Select IT Services Portfolio 353 S.T. Cap. Gain 04/11/ % Select Leisure Portfolio 062 S.T. Cap. Gain 04/11/ % Select Medical Delivery Portfolio 505 S.T. Cap. Gain 04/11/ % Select Medical Equipment and Systems Portfolio 354 S.T. Cap. Gain 04/11/ % Select Money Market Portfolio 085 Dividend 94.10% S.T. Cap. Gain 04/04/ % Select Multimedia Portfolio 503 S.T. Cap. Gain 04/11/ % Select Natural Resources Portfolio 514 Select Pharmaceuticals Portfolio 152 S.T. Cap. Gain 04/11/ % Select Retailing Portfolio 146 S.T. Cap. Gain 04/11/ % Select Software and Computer Services Portfolio 028 S.T. Cap. Gain 04/11/ % Select Technology Portfolio 064 S.T. Cap. Gain 04/11/ % S.T. Cap. Gain 12/05/ % Select Transportation Portfolio 512 S.T. Cap. Gain 04/11/ % Select Utilities Portfolio 065 S.T. Cap. Gain 04/04/ % Select Wireless Portfolio 653 S.T. Cap. Gain 04/11/ %

7 Page 7 Fund Potentially Exempt Spartan Extended Market Index Fund: All Classes Various S.T. Cap. Gain 04/11/ % Spartan Inflation-Protected Bond Index Fund: Investor Class 2415 Dividend 99.56% S.T. Cap. Gain 12/30/ % Spartan Intermediate Treasury Bond Index Fund: All Classes Various Dividend 99.73% S.T. Cap. Gain 12/19/ % Spartan Long-Term Treasury Bond Index Fund: All Classes Various Dividend % Spartan Mid Cap Index Fund: All Classes Various S.T. Cap. Gain 06/06/ % Spartan Short-Term Treasury Bond Index Fund: All Classes Various Dividend 99.63% Spartan Small Cap Index Fund: All Classes Various S.T. Cap. Gain 06/06/ % Spartan U.S. Bond Index Fund: All Classes Various Dividend 89.01% S.T. Cap. Gain 12/19/ % Strategic Advisers Core Fund 2293 S.T. Cap. Gain 07/03/ % S.T. Cap. Gain 12/29/ % Strategic Advisers Growth Fund 2294 S.T. Cap. Gain 07/03/ % S.T. Cap. Gain 12/29/ % Strategic Advisers Small-Mid Cap Fund 1212 S.T. Cap. Gain 04/11/ % Strategic Advisers U.S. Opportunity Fund 1778 S.T. Cap. Gain 04/11/ % Strategic Advisers Value Fund 2118 S.T. Cap. Gain 07/03/ % S.T. Cap. Gain 12/29/ % Treasury Fund: Capital Reserves and Daily Money Class Various Dividend %